KNOWLEDGE CHECK

Multiemployer plans
Audit risk assessment

Multiemployer plans
Audit risk assessment

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* Which factors would be unique to audit risk assessment for a multiemployer plan?

Plan amendments that can alter the provisions of the benefit options available to participants.

Challenging economic times for the plan sponsor.

Effective oversight by those charged with governance.

Whether effective payroll audits were performed and the results evaluated to determine that the participating employers are remitting the proper contributions in the correct amounts and for eligible participants.

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