Fraud in employee benefit plans resource center

The Center has compiled tools and resources to assist members in their consideration of fraud in their employee benefit plan audits.

DOL Criminal Enforcement Cases – October 2014 through November 2018
The AICPA Employee Benefit Plan Audit Quality Center has prepared a summary of DOL criminal enforcement cases of ERISA plans to assist auditors in their consideration of fraud in employee benefit plan financial statement audits.

Fraud Risk Factors in Employee Benefit Plans
The AICPA Employee Benefit Plan Audit Quality