Workpapers & Resources

Federal Credit Union Act

• § 1761b, Board of directors; meetings; powers and duties; executive committee; membership officers; membership application

NCUA Regulations

• § 701.4, General authorities and duties of Federal credit union directors
• § 703.14, Permissable investments

NCUA Letters to Credit Unions

• Supervisory Letter 15-01, Insider Fraud

Additional Resources

NSPM

• Audits and Recordkeeping, Significant Recordkeeping Concerns

Examiner's Guide

• Fraud

MERIT

• Review Cash Internal Controls

Instructions & Guides

• NCUA Instruction 5000.20, Examination Scope

Last updated on September 15, 2021