An up-tempo look at the latest auditing standards and how they will affect auditors and the companies they audit.

• Understand the latest auditing standards from an auditor's perspective
• Understand the latest auditing standards from an auditee's perspective

Many credit unions have, or are contemplating, mortgage banking activities. We will provide an overview of accounting and financial considerations for mortgage banking operations from rate lock to servicing.

• Understand the accounting implications of mortgage banking operations, including interest rate lock commitments, forward sale commitments, and loans-held-for-sale.
• Understand accounting for mortgage servicing.

NCUA will provide an update on current issues and threats related to critical infrastructure protection and cyber security in the credit union industry. Tim will update the audience on the inter agency and intergovernmental activities that will affect the supervisory process as we progress into 2019.

• Awareness of cyber security risks and threats.
• Knowledge of the importance of a structured cyber security risk management process
• Understanding of NCUA's cyber security supervisory process

While enterprise risk management is a buzzword with regulators and risk professionals, absent an effective roadmap and well-defined objectives the process is likely to fail to deliver results that drive true organizational value. Join me as we discuss ways to ensure your ERM program is set to succeed from the very beginning, including how to establish meaningful objectives, engage personnel across the organization and deliver value-added intelligence to all stakeholders.

• 1. Identify ERM program objectives
• 2. Learn best practices surrounding ERM processes
• 3. Acquire knowledge regarding expected outcomes and benefits of an effective ERM program