Regulatory accounting and operational auditing are integral elements of the role of the internal auditor. In this module, we will introduce you to these concepts by discussing bank financial statements, asset/liability management, operational auditing, compliance auditing, and the CAMELS bank rating system.

Learning Objectives:

• Evaluate bank financial statements
• Explain how an auditor helps asset/liability management
• Recognize how bank operational audits and compliance audits are conducted
• Explain the Uniform Financial Institution Rating System (CAMELS)

Course Outline:

• Understanding Bank Financial Statements
• Ratio Analysis
• Asset/Liability Management
• Bank Operational Auditing
• Auditing Excel Spreadsheets and Validating Models
• Uniform Financial Institutions Rating System

Rev–Oct. 2021. Course Length ≈ 98 minutes.

This course is worth 1.5 CPE credits.