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Technical

Effective Monitoring of Outsourced Plan Recordkeeping and Reporting Functions Logo aicpa

  EBPAQC |   Free |   AICPA |   2013 |   AICPA.org

This advisory discusses:

  • Selecting and monitoring service organizations;
  • The quality of plan accounting information;
  • Monitoring service organization controls over plan accounting information;
  • Special considerations for different plan types.

In addition, this advisory includes suggestions for conducting on-site reviews of service organizations and provides examples of controls that help ensure complete and accurate plan accounting information and reporting.

Topics covered:
  • Employee benefit plan auditing: Technical: Plan sponsor, Foundational

Comments/Reflections