In this session, we will discuss key considerations, risks, and challenges surrounding auditing in a hybrid or fully electronic environment. This includes understanding the Plan's electronic environment, audit risk considerations, and reliance on electronic reporting and audit evidence. We will discuss examples of risks, challenges, and options in typical plan audit areas, as well as, some of the challenges of performing audits remotely and establishing reliance on electronic reports and evidence.
Assess reliance on electronic evidence and reporting and the challenges in a remote environment
Define and identify the Plan's electronic environment and risk considerations