2024 Electronic Audit Evidence in Employee Benefit Plans

Overview

A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.

Highlights

Audit Evidence
Digital

Prerequisites

Prior experience with EBP audits

Designed For

Accounting professionals

Objectives

Identify types of information obtained during employee benefit plan audits
Recognize what constitutes audit evidence in accordance with SAS 142, Audit Evidence
Determine if sufficient appropriate audit evidence has been obtained
Identify ways in which auditors might document the type, source, form, and procedures performed to information used as audit evidence

Preparation

None

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Melissa Critcher, Surgent McCoy CPE, LLC

Leader Bios

Melissa Critcher, Surgent McCoy CPE, LLC

Melissa Critcher, CPA
background in accounting includes more than 19 years of experience in public accounting specializing in auditing defined contribution and defined benefit employee benefit plans as well as manufacturing, distribution and professional service organizations. Her public accounting experience includes a position as a senior audit manager with Greer & Walker, LLP in Charlotte, North Carolina, a manager at a regional firm in Raleigh, North Carolina prior to re-locating to Charlotte. Melissa also worked with a local firm in Winston-Salem. During her career, Melissa has been responsible for managing the employee benefit plan niche, marketing and business development and conducting in-house training seminars. Currently, she has her own practice located in the Charlotte, NC area where she concentrates her work on employee benefit plan audits and consulting.

Melissa has been recognized as an outstanding discussion leader for both the AICPA and the NCACPA. In addition to teaching courses for the associations, Melissa has also authored several publications for the AICPA and the NCACPA. Melissa is a 2012-13 recipient of the AICPA Outstanding Instructor Award.

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