AAR2510. Payroll Processes and Compliance for EBP Audits

This course equips auditors to adapt risk assessment and audit procedures in light of payroll processes and payroll compliance requirements.  Attendees will analyze various definitions of compensation and will consider how prevailing wages can impact an employee benefit plan audit.   

Learning Objectives:

• Identify audit guidance applicable to understanding and testing payroll
• Review an audit approach for testing payroll
• Differentiate between various definitions of compensation and how they apply to EBP audits
• Consider prevailing wage audit implications and risks