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
Learning Objectives:
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 Internet-based
Prerequisite(s): 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 and Moderator Bios
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.

Cost
$56.00 for NSAC Members / $70.00 for Non-Members

Delivery System

  • All programs are delivered using the Zoom platform.
  • Confirmations will include log-in instructions.
  • Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
  • All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
  • There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.

Registration

All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or info@nsacoop.org.