Internal Controls over Financial Reporting - 2 Part Series

Date:

Jun 15, 2026

Register

Looking to better understand how to develop and document your system of internal controls? Is Enterprise Risk Management a mystery to you? This 2-part webinar will provide the participant with an easy way to build a framework over internal controls, to include several sample schedules that can be utilized and customized for your institution. Learn also the key components of implementing an enterprise-wide risk management system along with an applicable framework.

Agenda

June 15, 2026 and June 17, 2026
 2:30 pm - 4:30 pm EST

Looking to better understand how to develop and document your system of internal controls? Is Enterprise Risk Management a mystery to you? This 2-part webinar will provide the participant with an easy way to build a framework over internal controls, to include several sample schedules that can be utilized and customized for your institution. Learn also the key components of implementing an enterprise-wide risk management system along with an applicable framework.

Topics

What You'll Learn:

  • Part 1 will cover the concept of internal control and enterprise risk management frameworks established under COSO 2013 and 2017, respectively, and will take a look at the new Global Internal Audit Standards that serve as a basis for evaluating the quality of the internal audit function. This part will cover the regulatory requirements for banks over $500 million in assets and those over $1 billion in assets related to the areas requiring oversight by management, the Board of Directors, and members of the internal audit team.
     
  • Part 2 will focus management’s financial statement assertions regarding the accuracy of the financial statements and the link between those assertions and the development of risk and control matrices. The difference between key controls, secondary controls and operating controls will be discussed. Also provided in Part 2 are several working documents related to building an internal control framework. These documents can provide the participant with a road map on how to navigate the process for documenting a system of internal controls that will support management’s financial statement assertions. Also, examples and exercises on how to apply financial statement assertions to common banking transactions and sample risk and control matrices will be provided.
Speaker(s)

Cynthia Dopjera

Ms. Dopjera, a Certified Public Accountant, has 40 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, including accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as practice leader for the firm's financial institutions practice covering community and regional institutions. The firm's services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Additional Information

WHO SHOULD ATTEND?

Any individual seeking to understand the importance of a control environment and its impact on the preparation of accurate financial statements. Individuals, to include members of management, the board of directors, the accounting department and the internal audit department would benefit from this series by gaining an understanding of the significance of management’s responsibility for financial reporting under U.S. GAAP, to include assessing risk across the enterprise, and how to build a framework for documenting and monitoring a bank’s system of internal controls.

Fees

Live Webinar - $549.00

  • Live Access
  • 30 Days OnDemand Playback
  • Presenter Materials and Handouts

Available Upgrades

**100% surcharge applied to non-members.

Association Contact
Susan Clark   Silvia Regalado
Professional Development Coordinator   Professional Development Coordinator
o: 317-387-9380   o: 317-387-9380
d: 317-333-7169   d: 317-333-7170
sclark@indiana.bank   sregalado@indiana.bank