What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

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. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. 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 session meeting room. Sessions include one CPE 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 60-minute session designed to easily fit into your busy schedule.

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

Easy.
A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

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

Cooperative Learning Network

Internal Audit
Date: Thursday, September 21, 2006
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Tommie Singleton, PhD, CPA
Objective: There is a growing need for audit and anti-fraud services for cooperatives. This webcast will include the following topics: the specific services provided by an internal audit function, sources of an internal audit function, the value internal audit should add to the cooperative, and a cost-benefit approach to deciding whether to employ internal auditors.
Field of Study: Auditing
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
There is a growing need for audit and anti-fraud services for cooperatives. This webcast will include the following topics: the specific services provided by an internal audit function, sources of an internal audit function, the value internal audit should add to the cooperative, and a cost-benefit approach to deciding whether to employ internal auditors.

Presenter Bio(s)
Tommie Singleton is the Marshall IS Scholar and Assistant Professor of Information Systems (IS) at the University of Alabama in Birmingham (UAB). He also is the Director of Forensic Accounting Program at UAB. Prior to obtaining his Ph.D. in Accountancy from the University of Mississippi in 1995, Singleton was president of a small value-added dealer of accounting information systems using microcomputers for eleven years. His education and experience are a mix of Information Systems, accounting and fraud. Singleton has earned his CISA, CMA, CPA, and CITP certifications.

He has published numerous articles on accounting and cooperatives in various publications including Rural Cooperatives and The Cooperative Accountant. He has made presentations related to cooperatives to state associations and at cooperative seminars. Singleton also is an adjunct professor at St. Mary’s University in its international Masters of Management: Cooperatives and Credit Unions Program. He is a CPE provider, especially for fraud-related topics, and does a number of seminars and speeches each year on fraud.

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