EBP2420. Risk Assessment - SAS 145

The new risk assessment standard (SAS No. 145) is effective for 2023 employee benefit plan audits performed in 2024. The new standard may require significant changes in how your firm performs risk assessment. This session will address: implementation considerations, IT General Controls, identifcation and assessment of risks, and more.

Learning Objectives:

• Identify the key provisions of SAS 145
• Distinguish the new risk assessment standards from the existing standards
• Apply the new standards to audits of employee benefit plans