This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

Fraud Risk Factors Specific to Employee Benefit Plans Logo aicpa

Read now
  EBPAQC |   Free for EBPAQC members |   AICPA |   2013 |   AICPA.org
Save

This document will assist in the consideration of fraud in employee benefit plan audits. It includes examples of risk factors relating to the two types of fraud an auditor should consider: (1) fraudulent financial reporting and (2) misappropriation of assets.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans: Audit risk assessment, Foundational
  • Employee benefit plan auditing: Technical: Defined benefit plans: Audit risk assessment, Foundational
  • Employee benefit plan auditing: Technical: Health & welfare plans: Audit risk assessment, Foundational
  • Employee benefit plan auditing: Technical: Multiemployer plans: Audit risk assessment, Foundational
  • Employee benefit plan auditing: Technical: ESOPs: Audit risk assessment, Foundational

Comments/Reflections

Read now

You may also be interested in:

Article

Treatment of Wellness Program Benefits and Employer Reimbursements Under a Sec. 125 Cafeteria Plan

Article

The Cadillac Tax: How to Address Questions Your Clients May Have

Aicpa cima logo footer

Explore Topics

© 2024 Association of International Certified Professional Accountants. All rights reserved.