Regulatory, reporting and disclosure requirements surrounding employee benefit plan auditing are growing and changing. Audit deficiencies are more common than firms care to see. The risk of plan failures or fraud is always present for plan sponsors. Learn about the complexities, trending issues and steps you can take to be up to date on regulatory, audit and accounting requirements, perform quality audits and serve your clients with timely and accurate advice.
Learning Objectives
- To understand the unique issues encountered by auditors of employee benefit plans when auditing in an electronic environment?
- To understand how these unique issues with electronic records impact audit risk?
- To understand technology can impact the Plan's control environment?
- To share best practices?
Major Topics
- Department of Labor Update
- SAS 136 (Part 1): Overview and Lessons from an Early Adopter
- SAS 136 (Part 2): Deeper Dive
- A&A Update
- Legislative Issues: What's Coming
- Common Audit Deficiencies
- Most Common Operational Errors and Fixes
