Course ID: AHWP

Advanced Auditing for Health and Welfare Benefit Plans

The main goal of this course is for advanced participants to learn and grow their skills through a series of hands-on case studies and advanced learning exercises. Participants will take part in a mock audit, which will cover all phases of a health and welfare benefit plan audit engagement, from planning to reporting.


LEARNING OBJECTIVES
  • Assess the key concepts and skills for a solid audit foundation specifically related to health and welfare benefit plans and recall those concepts in audit engagements.
  • Evaluate health and welfare benefit plan specific core audit concepts and apply those concepts to audit engagements.
  • Interpret advanced health and welfare benefit plan specific audit concepts through a mock, plan-specific audit.

MAJOR TOPICS
  • Introduction and background
  • Planning and general procedures
  • Internal control
  • Sampling
  • Net assets available for benefits
  • Investments
  • Changes in net assets available for benefit
  • Plan tax status
  • Plan mergers, transfers, spin-offs
  • Terminations
  • Going concern
  • Changes in service provider
  • Financial statement presentation and disclosures
  • Audit reports

DESIGNED FOR
Auditors responsible for auditing health and welfare benefit plans

FIELD OF STUDY
Auditing

PREREQUISITES
Prior experience auditing health and welfare benefit plans

COURSE PRODUCER
AICPA

CPE CREDITS
16.0

LEVEL
Advanced

This course is avaliable for your group as:

Group Live On-Demand
 

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Or, contact BLI: 888-481-3500 or learn@blionline.org