The material was developed to provide guidelines for the audit committee to be able to effectively perform its stipulated duties. It provides a practical tool anchored to the union objectives. By which, the material stipulates specific goals it aims to achieve through the training. These objective includes: definition of duties and responsibilities of the audit/supervisory committee, design of audit committee charter, evaluation of the sufficiency of the internal control system of the credit union, adoption of a new tool to evaluate the internal control system and social performance audit, and ultimately assess the efficiency of the audit/supervisory committee in credit unions.