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KNOWLEDGE CHECK

Multiemployer plans
Internal controls/service organizations

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* Which is an example of a control at a multiemployer plan that helps satisfy the completeness and existence assertion for contributions?

Verification of the election results for the existing governance committee of the plan.

Payroll audits to determine that trustees are employees of a contributing employer.

Payroll audits of participating employers to determine contributions receivable, to verify eligibility of participants, and to verify contributions are received in the correct amount.

Ensuring that all contributing employers use the same payroll processing company.

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KNOWLEDGE CHECK

Multiemployer plans Internal controls/service organizations

Multiemployer plans Internal controls/service organizations

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Multiemployer plans
Internal controls/service organizations

Multiemployer plans
Internal controls/service organizations