Advanced Auditing of Employee Benefit Plans - Learning for Advanced EBP Certificates

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Overview

17.5 Credits
ONLINE

Through a series of interactive case studies and advanced learning exercises, this CPE course will help you to grow your expertise in defined contribution, defined benefit, and health and welfare plan types. Developed for experienced EBP plan auditors, the course will take you through mock audit exercises in which you will follow a “client” through each phase of an employee benefit plan audit engagement. You have the flexibility to focus on the plan type of your choice or all three. Evaluate and interpret employee benefit plan-specific audit circumstances in the areas of planning and risk assessment, reviewing draft financial statements, and writing the auditor’s report.

Objectives

  • Formulate key concepts and skills to build upon a solid audit foundation specifically related to employee benefit plans, including defined contribution retirement plans (DC plans), defined benefit pension plans (DB plans), and health and welfare plans (H&W plans.)
  • Evaluate advanced plan-specific audit circumstances.
  • Interpret advanced EBP audit concepts through a mock plan-specific audit.
  • Interpret regulatory requirements and professional standards related to engagement acceptance, planning, and quality control for employee benefit plan audits.
  • Assess the control environment of employee benefit plans, including the portion of the control environment at a service organization, through analytics, inquiry, and observation.
  • Assess presentation and disclosure requirements in accordance with GAAP for employee benefit plans.

Major Topics

  • DC, DB, and H&W plan advanced overview
  • Planning and general audit considerations
  • Risk assessment and internal control
  • Audit area considerations
  • Other defined contribution retirement plan considerations
  • Financial statements and disclosures
  • The auditor’s report
  • Concluding the audit and other auditing situations

Designed For

Auditors from small to large firms interested in enhancing their intermediate to advanced competencies in employee benefit plan auditing

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