Engagement Planning The Client Environment

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3.0 Credits

In this new CPE course, you will evaluate why it is important for auditors to take a risk-based approach to plan acceptance and continuation. Developed for experienced EBP auditors, this course will take you through an EBP audit planning exercise, in which you will explore topics on domestic and international plan sponsor environments and systems of internal controls. Choose which plan type you would like to focus on during the course, or learn about all three!


  • Evaluate the effects of the client’s domestic or international environment on the client and the engagement.
  • Assess the client’s internal environment and system of internal control.

Major Topics

  • Domestic and international plan sponsor environments
  • Plan operations
  • Internal controls related to EBPs and related systems

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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