This session will provide auditors an general understanding of how to audit self-insured medical claims for a health and welfare benefit plan. The session will include hands on examples of procedures, process, and controls that auditors should consider performing when testing claims. This session will also discuss the H&W actuarial report and census testing (including post employment and postretirement).
- Choose how to audit self-insured medical claims
- Analyze the challenges, differences, and pitfalls of auditing claims testing
- Use a actuarial report for health and welfare plans (including post employment)