What is NSAC's Cooperative Learning Network?
The NSAC Cooperative Learning Network is a live, interactive webinar, and you can attend from any location with internet and/or telephone access. NSAC members can attend an unlimited number of CLNs at no charge!

Who presents the information for one of these courses?
Each Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. CLNs typically include a Q&A session where participants can ask questions live or by chat.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Member registrants, if unable to participate, will be provided with a link to the PODCast. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the course meeting room. Sessions include one Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

Fast.
No wasted time. Get right to the heart of the matter in a course designed to easily fit into your busy schedule.

Convenient.
No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk, device or conference room.

Easy.
A computer, device and/or telephone are all the equipment you need.

CLNs are ideal for multiple attendees. Registrants may use a monitor and speakers/speakerphone and invite others to participate - at no extra cost to you. Additional attendees seeking CPE credit for viewing the session will incur a $10 fee per certificate request.

Affordable.
NSAC Cooperative Learning Networks are free for members and available to non members at a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

For more information contact the National Office at 937-222-6707 or email to: info@nsacoop.org

Cooperative Learning Network

Internal Controls - Defined & Their Value
Date: Thursday, December 12, 2013
Time: 03:00 PM ET / 02:00 PM CT / 01:00 PM MT / 12:00 PM PT [Prevailing Time]
Presenter(s): Brent Warner and Sue Ulrey, CliftonLarsonAllen
Objective: To what explain what internal controls should be in place in your organization.
Field of Study: Auditing
Program Level: Intermediate
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
This one hour presentation will define what an internal control is, who is responsible for implementing and performing internal controls, who is responsible for testing internal controls and reporting the results of those tests. This session will review what internal controls in the area of financial reporting, cash, accounts receivable, fixed assets, inventory, accounts payable, and debt, among other areas of your organization, you should have in place and how you can evaluate whether those controls exist and are operating effectively. The role of an internal audit function will also be discussed and how they can help an organization identify risks to its objectives and provide assurance and feedback on the effectiveness of the internal control environment.

Presenter Bio(s)
Sue Ulrey, FCA, CIA, CPCU, CRMA, CRISC, MBA is CliftonLarsonAllen’s National Partner for Specialty Advisory Services, including Internal Audit, ERM, Quality Assurance Reviews, and IT Risk Assessments.

She is a highly respected risk management professional with over 20 years of consultant and practitioner experience. Her combination of internal audit, due diligence, ERM, SOX, organizational and process improvement knowledge and Sue’s previous experience as a CAE for a Fortune 100 Healthcare organization enables her to bring real life examples to the sessions, with practical guidance to inculcate into your organizational function.

Brent Warner, CPA, CIA, CRMA, CGMA is a manager in CliftonLarsonAllen’s (CLA) Specialized Advisory Services practice. He has 13 years of internal audit experience, including internal audit co-sourcing and out-sourcing, Sarbanes-Oxley implementation and testing, risk assessments, internal controls reviews, process reviews, and quality assessment reviews for clients in industries such as financial institutions, health care, not-for-profit and government.

Prior to joining CliftonLarsonAllen, Brent was a financial consultant manager for a Fortune 50 organization, assisting with the implementation of AS5 and was responsible for Sarbanes-Oxley and SSAE 16 controls documentation and testing, risk assessments, finance process reviews and finance policy compliance testing. Brent also spent 8 years in internal audit for a $6B bank holding company, performing operational, financial, regulatory compliance and Sarbanes-Oxley audits.

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org

The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org