On-Demand

Auditing in a Digital World

CPE: 1

Overview

Regulatory, reporting and disclosure requirements surrounding employee benefit plan auditing are growing and changing. Audit deficiencies are more common than firms care to see. The risk of plan failures or fraud is always present for plan sponsors. Learn about the complexities, trending issues and steps you can take to be up to date on regulatory, audit and accounting requirements, perform quality audits and serve your clients with timely and accurate advice.

Product Code
1000003418
Credit Type
CPE: 1
CPE-AA: 1
CPE-Technical: 1
Format
Online Self-Study
Intended Audience
CPAs who perform employee benefit plan audits and senior managers, staff, financial professionals, individual advisers and attorneys who specialize in working on employee benefit plans.
NASBA Field of Study
Auditing
Level of Difficulty
Basic
Prerequisites
Basic knowledge of accounting and auditing and experience with employee benefit plan audits.
Advance Preparation
None

Learning Objectives

To understand the unique issues encountered by auditors of employee benefit plans when auditing in an electronic environment

To understand how these unique issues with electronic records impact audit risk

To understand technology can impact the Plan’s control environment

To share best practices

Major Subjects

Department of Labor Update
SAS 136 (Part 1): Overview and Lessons from an Early Adopter
SAS 136 (Part 2): Deeper Dive
A&A Update
Legislative Issues: What’s Coming
Common Audit Deficiencies
Most Common Operational Errors and Fixes

Faculty

Summer Breen

Summer Breen is an assurance senior manager with Armanino. She has over 13 years of experience in public accounting. She is dedicated to audits of employee benefit plans and she has experience in single employer plans with a variety of funding arrangements, including defined benefit pension plans, 401(k) plans, 403(b) plans, and 103-12 investment entities.

More about Summer Breen

Jason Figgat

Jason began his career auditing employee benefit plans with Mohler, Nixion, and Williams Corporation in July 2007. Since that time, Jason continued providing audit services to clients at Moss Adams LLP and Armanino LLP, and, currently, serves as Practice Leader at Pension Assurance LLP. When not working with his clients, Jason enjoys watching movies, running, and learning about history.

More about Jason Figgat

Auditing in a Digital World

Overview

Product Code

Credit Type

Format

Intended Audience

NASBA Field of Study

Level of Difficulty

Prerequisites

Advance Preparation

Learning Objectives

Major Subjects

Faculty