Webcast: Electronic Audit Evidence in Employee Benefit Plans

168  |  Webcast  |  Update  |  Scheduled

Description

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.

Credits

Number of Credits Type of Credits
2.00 Auditing

Prerequisites

Prior experience with EBP audits

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

Prices

Member (Early Bird)
$79.00
Non-Member (Early Bird)
$109.00
Member
$79.00
Non-Member
$109.00
Your Price: $109.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

Members log in and save $30.00 on this event. Not a member? join today.

Instructors

Melissa G. Critcher, CPA

Melissa G. Critcher attended Appalachian State University where she received a B.S. in accounting. Throughout the course of her career, she has had the opportunity to work with small and large, local and regional firms across North Carolina.

Currently, Melissa has her own practice in Charlotte, North Carolina. She has extensive experience in auditing and accounting, which includes manufacturing, professional service, health care, and retail industries with a specialization in employee benefit plans. Currently, her practice concentrates on auditing employee benefit plans and consulting with CPA firms and plan sponsors.

Melissa's experience has led to various opportunities, which include teaching numerous continuing professional education courses for the AICPA, the NCACPA, Surgent, and CPA firms, as well as for public and privately held entities. She has been repeatedly recognized as an outstanding discussion leader by the AICPA and NCACPA. Melissa has also authored several different courses for the AICPA, Surgent, and others on topics such as employee benefit plans, internal controls, and compilation and review engagements.

Throughout the course of her career, she has served in various roles with both the NCACPA and AICPA. These positions include serving as a member of the NCACPA Board of Directors and as a committee member for the NCACPA Accounting and Attestation Committee, as well as holding local chapter positions for the NCACPA.

For the past seven years, Melissa has also served as a volunteer on the AICPA Enforcement Committee for Employee Benefit Plans, which is responsible for evaluating referrals from the Department of Labor for deficient audits and makes recommendations for disciplinary actions.

Back to Instructors
Return to Events