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Employee Benefit Plans 2013


Risk Assessment and Sampling


May 14, 2013 3:55pm ‐ May 14, 2013 5:10pm

Description

A review of best practices in assessing risks in employee benefit plan audits and the effects risk assessment, including use of SOC 1 reports, has on audit procedures and scopes. The session will also examine various sampling methodologies and their use in EBP audit testing. Topics include:
• Investment valuation (full scope audits)
• Eligibility
• Contributions
• Investment elections
• Participant account income
• Distributions

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