AAR2310. Electronic Audit Evidence

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.

Learning Objectives:

• Identify types of information obtained during employee benefit plan audits
• Recognize what constitutes audit evidence
• Distinguish if sufficient appropriate audit evidence has been obtained
• Identify ways in which auditors may document the type, source, form and procedures performed to information used as audit evidence