Auditing Employee Benefit Plans – Part 1
This course will be an overview of: The rules and regulations from the IRS and Department of Labor (DOL) associated with employee benefit plans. The audit and reporting requirements associated with employee benefit plans. The risk assessment process and related documentation including internal controls. The linkage between the identified risks, assessed risks and detailed audit procedures. The unique attributes of employee benefit plans and the differences between an EBP audit and other financial statement audit engagements.