CBA (CNCF) case studies
CBA · Put your knowledge to work in context.
The Certified Bank Auditor (CBA) credential is designed for professionals who examine the internal controls, risk management, and regulatory compliance of banks and similar depository institutions. Candidates typically come from internal audit, compliance, credit review, or external audit roles, and often hold a few years of hands-on banking or assurance experience. The CBA case studies are 5 cases and about 2,580 words.
1The Branch That Could Not Close Its Cash
A community bank's branch in a mid-sized city processes about 1,400 teller transactions daily and holds a cash drawer reconciliation process that requires two signatures. During a routine branch audit, the internal auditor finds that 11 of 60 sampled days in the quarter show a single signature on the end-of-day cash proof, and that the difference amounts were always under 50 and were written off to a sundry expense account.
559 words, about 3 min2A Loan Officer's Side Business
An internal auditor at a 2.4 billion community bank is reviewing the consumer lending department. A loan officer, who has authority to approve unsecured loans up to 75,000, has approved 14 loans over eight months to borrowers who all list the same employer, a small construction company owned by the loan officer's brother-in-law.
519 words, about 3 min3The Vendor Who Hosts the Core
A bank with $5 billion in assets outsources its core processing to a vendor that hosts the system in a third-party data center. The vendor's most recent SOC 2 Type II report covers a 12-month period ending 14 months ago and includes a qualified opinion on one control: logical access reviews were not performed for two quarters.
523 words, about 3 min4A Surge in Structuring Alerts
A bank's BSA/AML monitoring system generates alerts on cash deposits between 9,000 and 10,000. Over one quarter, alerts rise 40% at three branches in a district with a large cash-intensive retail trade.
471 words, about 2 min5The Capital Buffer That Depended on a Model
A bank reports a common equity tier 1 ratio of 10.8%, just above its 10.5% internal target. The ratio depends on risk-weighted assets produced by an internal model for commercial real estate.
508 words, about 3 min