At ICBA Securities, we provide community bankers the tools to grow their investments.

This livestream ICBA Audit Institute is held over two weeks. Dates are Oct. 6-8 and Oct. 13-15.

Meet your bank’s evolving needs, the expectations of the audit committee, and the examiners! Our curriculum will expand your knowledge of auditing and banking whether you are a veteran auditor or new to the audit function.

The curriculum is designed to provide tools and step-by-step procedures to establish and maintain an effective internal audit function within a community bank. Areas covered include auditing basics, internal auditing working papers, auditing liabilities and other activities, auditing assets, and bank information systems auditing.

Unique to this institute is a pre-recorded session, digitally delivered to attendees to begin their learning prior to attending the institute. If you decide to enroll in the certification testing after you register for the class, please contact an ICBA Education representative at 800-422-7285.

Learning Objectives:

• Understand the role of internal audit and the key elements of a bank’s audit program.
• Define internal controls and the methods of testing internal controls.
• Outline what should be included in your internal audit charter.
• Identify common fraud losses affecting banks and who commits fraud.
• Determine how your audit function should be structured for appropriate governance over IT.
• Learn how your organization can appropriately assess risks and understand the requirements when performing risk assessments.
• Distinguish between the types of data analytics and tools used for effective review.
• Understand the processes for auditing liabilities and assets.
• And more!

Fraudsters are increasingly exploiting the speed and convenience of wire and instant payments, leaving financial institutions under pressure to keep pace. This session dives into the evolving tactics criminals use to manipulate transfers and highlights the vulnerabilities that institutions must address.

By attending, you’ll gain practical strategies to strengthen your defenses against suspicious activity and learn how to respond swiftly when fraud occurs. We’ll explore safeguards that combine technology and procedures, examine regulatory expectations, and discuss how to design effective detection and response protocols that protect both your institution and your customers.

Learning Objectives:

• Analyze common fraud patterns in wire and instant payments.
• Explore the technological and procedural safeguards available.
• Learn how to design rapid detection and response protocols.
• Discuss regulatory implications and compliance requirements.

Duration: 60-minutes

Presented live and recorded on 10/07/26.

Assessing income for borrowers with multiple entities is often complex, requiring a clear understanding of each business’s cash flow and overall holdings.

This session explores two borrower scenarios, a simple multiple-entity relationship and a complex real estate investor, to demonstrate methods for evaluating risk, interpreting tax forms, and analyzing total cash flow. Emphasis will be placed on qualitative analysis and key questions to deepen your insight into borrower credit.

Ideal for bankers of all experience levels, this session provides practical tools to confidently assess multi-entity income and risk.

Learning Objectives:

Evaluate the overall risk within a borrower’s multiple entity holdings.

Interpret key tax forms accurately.

Develop a structured process to analyze total cash flow across multiple entities.

 

Duration: 60 minutes

Even with robust vendor solutions, Current Expected Credit Losses (CECL) models can struggle in periods of uncertainty.

Forecast-based models can become too sensitive to economic assumptions, while current-conditions models may miss turning points. Qualitative adjustments can swing each period to make up for these gaps—undermining confidence just when clarity is needed most.

Darling Consulting Group experts share real-world case studies from their validation work, highlighting the most common model limitations and propose solutions that you can use at your institution to ensure your CECL model remains balanced and fit-for-use.

Learning Objectives:

• Identify common limitations found in CECL model methodologies.
• Describe how model sensitivity to economic forecasts and current conditions can affect CECL results.
• Recognize when qualitative adjustments may be compensating for quantitative model weaknesses.
• Apply practical solutions to keep your institution’s CECL model balanced, reliable, and fit-for-use in changing environments.

Duration: 60-minutes

Presented live and recorded on 10/14/26.