Whether your firm is small or one of the largest organizations in the country, it pays to develop and maintain a strategic audit plan, according to Lorin Venable, CPA, CGMA. As assistant inspector ...
As a savvy business executive, you’re tasked with ensuring that your company avoids pitfalls while productivity and profits remain high. And, if your business has 100-plus participants, you also have ...
At last week’s Northeast Area Benefits Conference, co-sponsored by the IRS and ASPPA, two Certified Public Accountants discussed the many moving parts of a retirement plan audit. Timothy J. Desmond, ...
One of internal audit's values is to tell management when the controls to manage risks and assure opportunities aren't working. Internal audit should have a plan for the work it will do, and by now we ...
The retirement plan audit is, for most plans, an annual occurrence, but it can still strike fear into the hearts of many—especially those selected for a random audit. It is also a process during which ...
To continue reading this content, please enable JavaScript in your browser settings and refresh this page. In today’s competitive job market, many employers are ...
In July 2019, the Auditing Standards Board issued its Statement on Auditing Standards 136, “Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA.” SAS ...
Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...
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