The NCUA's Inspector General's office will investigate whether the NCUA has proper controls in place to safeguard agency hardware such as laptops and hard drives from loss or theft.

The 2015 discretionary audit plans were announced in the OIG's 2015 Annual Performance Plan, posted on the NCUA's website.

Inspector General James Hagen announced Dec. 29 he would investigate circumstances surrounding the loss of a credit union flash drive during an exam at the $13 million Palm Springs Federal Credit Union in Palm Springs, Calif.

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The OIG said it also plans to research in 2015 whether credit unions with fewer than $500 million in assets should be required to have a financial statement audit performed by a licensed independent auditor.

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