Susan McLaughlin is assistant vice president, auditor and financial reporting analyst at Merchants National Bank in Logan, Ohio. As a certified community bank internal auditor (CCBIA), McLaughlin shares how internal auditors play a vital role in community banking.
ICBA Certification Q&A: Susan McLaughlin
October 01, 2025 / By Caitlin Billings
Susan McLaughlin is assistant vice president, auditor and financial reporting analyst at Merchants National Bank in Logan, Ohio. As a certified community bank internal auditor (CCBIA), McLaughlin shares how internal auditors play a vital role in community banking.
Q: Tell us about your career background.
A: I started in 1999 as a teller at a rural bank, then spent 15 years in operations and accounting. In 2018, I earned my CCBIA and became an internal auditor. After our 2019 merger, I continued as an auditor and liaison, now also overseeing FDICIA controls.
Q: What is a typical workday like?
A: I start by reviewing emails and submitting reports, then follow up on open audit items. Then, I focus on projects, procedure updates or FDICIA controls. My routine changes when auditors are on site, I’m traveling or have meetings.
Q: How do you set yourself up for a productive day?
A: Productivity comes down to prioritization and organization. I use a daily to-do list but stay flexible to adjust for higher-priority tasks as they arise.
Q: How do you keep track of your tasks?
A: I use a standardized audit checklist to ensure consistency, along with Excel logs to stay organized. Outlook Tasks is also a favorite.
Q: What challenge are you currently facing?
A: The biggest challenge I find is balancing strong FDICIA controls with the personalized, relationship‑driven approach we’re known for.
Q: What advice do you have for others in your role?
A: Stay flexible. Auditors wear many hats, so understanding both regulations and your bank’s culture is essential. Build relationships and keep learning.
Q: How does your bank use training for succession planning?
A: Ongoing training is key. We assess roles and staff regularly to ensure backups are ready and skill gaps are addressed. It’s about having the right people in the right seats.
Q: What is your favorite thing about ICBA conferences?
A: They’re tailored to smaller banks, making the content relevant and easy to apply to my daily work in a community bank.
Q: How has your designation affected your career?
A: It boosted my confidence and credibility, deepened my knowledge and helped me take on complex audits. It also positioned me as a key liaison between departments and external auditors, increasing the value I bring.
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