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Employee Benefit Plans 2014


What an Auditor Needs to Understand About Defined Benefit and Defined Contribution Plan Documents


May 13, 2014 1:30pm ‐ May 13, 2014 2:45pm

Standard: $49.00

Description

This session will launch the learning path for audit professionals new to employee benefit plans. It will start with a discussion of the most common plan types and will then explore the various elements of the plan document for each of these plan types, so auditors gain an appreciation of which elements are unique and most vital for auditors to understand. The session will also include a discussion and introduction to the most common audit and compliance testing areas for employee benefit plan audits and the corresponding audit procedures, as well as set the stage for the remainder of the topics to be covered in the various learning path sessions. Participants will understand:
• The fundamental elements of the plan document and which sections are key to understand in order to plan and execute the benefit plan audit
• How audit procedures correlate with the plan document for benefit plan audits
• Other regulatory and compliance tests commonly associated with benefit plan audits

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