Auditing Liquidity & ALM: Risks, Trends & Guidance

This session will give credit union leaders a practical framework for managing the two risks that most directly threaten earnings and capital: interest-rate risk and liquidity risk. Attendees will explore the full ALM toolkit — from ALM committee structure and policy design to mix-and-spread analysis, budgeting, forecasting, gap analysis, rate-shock and what-if scenarios, and net economic value testing. The session will also translate the current regulatory landscape into actionable terms, covering examiner expectations and how to independently validate the model. Whether you prepare, review, or audit ALM reports, you'll leave better equipped to control risk rather than create it.