- NY Credits : 6.0
- TX Credits : 6.0
Employee Benefit Plans II provides expert coverage of employee benefit plans including all aspects of auditing. Close attention is given to the unique auditing procedures involved with defined benefit plans and defined contribution plans, and to health and welfare benefit plans. This course includes material on guidelines for consideration of fraud, Health Insurance Portability and Accountability Act (HIPAA) consideration, audit documentation, and SEC reporting requirements. As an intermediate level course, this course is most appropriate for the professional with detailed knowledge in auditing employee benefit plans and/or experience at a mid-level position within an organization with operational or supervisory responsibilities, or both.
Upon successful completion of this course, the user should be able to:
describe planning the audit of an employee benefit plan;
identify audit procedures unique to employee benefit plans, defined benefit pension plans, defined contribution plans, multiemployer plans, and health and welfare benefit plans;
summarize other audit procedures; and
discuss auditors' reports.