Common EBP audit deficiencies planning tool
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Common EBP audit deficiencies planning tool

2 years ago · 515.5 KB Download

This non-authoritative EBPAQC tool helps employee benefit plan auditors identify and address common deficiencies found in employee benefit plan audits by the DOL and AICPA Peer Review program. The tool:

  • Describes some of the most common deficiencies noted in EBP audits by plan type

  • Provides references to suggested audit procedures in the AICPA Audit and Accounting Guide, Employee Benefit Plans

  • Includes references to additional tools and resources to assist auditors in addressing these audit areas.

This tool is intended to complement the EBPAQC Tool Common EBP audit deficiencies.

Download the Planning Tool Common EBP Audit Deficiencies

File name: planning-tool-common-ebp-audit-deficiencies.pdf

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