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Understand the role of governance in a retirement plan, as well as audit considerations related to governance. Learn why governance is important and why the auditor should care, as well as what good governance looks like. This session will address: • Why governance is important and why the auditor should care • What good governance looks like • Is governance scaled to the size of the plan sponsor? • What and when the auditor should communicate with the governing body • Items that should be documented in meeting minutes • When should the attorney be involved? • What is the best way for auditors to communicate with those charged with governance?
