Insider Audit/Due Diligence Report

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Print Special Account Audit Report



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Access this screen by selecting Tool 402: Insider Audit/Due Diligence Report.

Helpful Resources

Visit Show Me the Steps for easy instructions on how to use CU*BASE to complete tasks related to employee security and monitoring and high-risk accounts.

Screen Overview

CU*BASE currently offers a Member/Employee Type code that can be configured (using the Configuring Insider/Employee Type Codes screen) and recorded on individual membership records. This allows the CU to flag certain accounts as belonging to insiders (employees, Board members) and other memberships that require special attention from an auditing standpoint.

CU*BASE also allows you to flag selected accounts with a due diligence code on the Membership Update screen. This allows you complete your due diligence monitoring to meet the guidelines of the Bank Secrecy Act.

Depending on which Data Type option (1=Insiders/Employees or 2=Members with DD Flag) you select, you can use this screen to print a report either audits the status and activity of the special designated or marked members. or reviews accounts marked for due diligence reporting. This report gives the credit union auditor both a review tool that can be used to highlight situations that might need to be more fully examined (such as large volumes of transactions by an employee, or delinquent loan statuses of family members of employees, or file maintenance of a loan for a board member, etc.), as well as the information needed to complete reports on insider loan and savings status for Board and 5300 reports. You can also use this report to monitor for Bank Secrecy monitoring to comply with guidelines, for example with Anti-Money Laundering (AML).

Instead of having to laboriously create and run Queries to monitor these special accounts, this report gives the auditor one single option to get a monthly status on key interactions between these members and the credit union. To include just certain types of insiders, enter a code in the “Include member/employee type code” field. For example, if you just want to include a report on your board members enter the appropriate code here. Conversely, enter the Due Diligence code to include only accounts with that code on the report.

This screen allows you to generate five different reports – Teller Audit Key Review Report, Transaction Activity Review Report, Account Status Review Report, File Maintenance Review Report, and Account Access/Security Audit Report (all accounts and just only accounts if access not granted)..

Report Sample

Teller Audit Key Review Report

This report summarizes data from the teller receipt history file and therefore will actually be pulled for a period of up to the last 90 days. This report includes all activity done at the teller window, whether a member transaction or not, by audit key.

An optional field to use when generating this report is the “Flag transactions greater than or equal to (whole $).” Enter a number in this field to flag large transactions amounts that you want to make sure to verify. The report will then include an additional column that counts the number of transactions that are greater than the amount entered in this field. If this field is left blank, then the report will not include this column in the report.



Transaction Activity Review Report

This report summarizes all transaction activity for special memberships. It uses the HTRANSx file and summarizes statement information.


Account Status Review Report

This report runs a trial balance on MEMBER1 through MEMBER6, plus uses HTRANS for a summary of deposits with withdrawals for the period.


File Maintenance Review Report

This report compiles all file maintenance completed on a special member account in the CUFMNT file. It pulls all CUFMNT records where there is an account number in the Acct field that matches a special employee membership.


Account Access Security Audit Report

This report compiles all of the times a code word or an answer to an out-of-wallet question was answered when accessing an account of a special member. A two page report is generated (only the second if the “list only if access not granted” is checked. The first page lists all entries. The second, only entries that resulted in blocked access.



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