2024 Electronic Audit Evidence in Employee Benefit Plans
Overview
A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.
Highlights
- Audit Evidence
- Digital
Prerequisites
Prior experience with EBP audits
Designed For
Accounting professionals
Objectives
- Identify types of information obtained during employee benefit plan audits
- Recognize what constitutes audit evidence in accordance with SAS 142, Audit Evidence
- Determine if sufficient appropriate audit evidence has been obtained
- Identify ways in which auditors might document the type, source, form, and procedures performed to information used as audit evidence
Preparation
None
Notice
This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Accounting Continuing Professional Education Network (ACPEN).
Leader(s):
Leader Bios
Melissa Critcher, Melissa G Critcher CPA PC
Since 2010, Melissa has owned and operated a niche firm located in Charlotte, North Carolina that concentrates on auditing employee benefit plans, consulting with CPA firms and plan sponsors, and providing continuing professional education and training. She has more than 25 years of experience working with employee benefit plans. Melissa provides continuing education, training and consulting services for many organizations including the AICPA, NC Association of CPA’s and other state societies, Surgent McCoy, and CPA firms, as well as, public and privately held entities. She has been repeatedly recognized as an outstanding discussion leader by the AICPA and NCACPA. Melissa has also authored courses on topics ranging from employee benefit plans, internal controls, and SSARS engagements.
Non-Member Price $109.00
Member Price $79.00