Auditing students in Professor Suzanne Lair’s class are bridging the gap between theory and practice by partnering with Nazarene churches to evaluate their internal control environments, specifically focusing on the high-risk area of the cash cycle. By applying classroom concepts such as the COSO Framework and segregation of duties to a real-world ministry context, these students gain invaluable experience in identifying vulnerabilities in how funds are received, recorded, and deposited. This service-learning initiative allows students to see firsthand how abstract concepts like "preventative" and "detective" controls function—or fail—in a non-profit setting, while simultaneously providing the churches with a professional-grade risk assessment they might otherwise lack the resources to obtain.
The engagement process is structured to simulate a professional audit consultancy, beginning with the churches completing a comprehensive internal control questionnaire (ICQ). Following a review of these preliminary documents, students facilitate deep-dive interviews with church personnel via Zoom to clarify workflows and observe potential gaps in the oversight of tithes and offerings. The culmination of this project is a formal presentation where students deliver tailored feedback and actionable recommendations to church leadership. By translating complex auditing standards into practical advice, students help these Nazarene congregations strengthen their financial integrity, ensuring that their resources are better protected and managed with transparency. Seven Nazarene churches participated in the initial pilot project with students this spring, and we are excited to partner with additional churches in the future.