NU 2026 Conference Test: From Plans to Findings: Audit Oversight Essentials for Committees

Friday, June 19, 2026

From Plans to Findings: Audit Oversight Essentials for Committees
Kian Moshirzadeh, CPA, TWHC

This presentation equips Supervisory Committee members with the essential knowledge to fulfill their governance responsibilities, covering financial reporting, internal controls, risk management, and regulatory compliance. Using real-world case studies and NCUA's 2026 priorities, participants will learn to identify governance failures and strengthen audit oversight to protect member assets.

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Question 1: *

Management gets its authorization from the Board of Directors.

Question 2: *

Supervisory Committees must maintain independence from the Board and Management.

Question 3: *

Supervisory Committee members must ensure the credit union adheres to the measurement and filing requirements for the NCUA.

Question 4: *

The Supervisory Committee is responsible to appoint and compensate auditors, review the audit scope, and discuss findings with the auditors.

Question 5: *

A Special Meeting of the Members is not necessary when a board member is placed on suspension.

Question 6: *

Meeting minutes should support conclusions reached by the Supervisory Committee.

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