Investors, business owners, management and company employees rely on valid accounting methods for the stability of investments and an accurate assessment of the overall company health. All companies, ...

The Case Western Reserve’s Board of Trustees and management place assets at risk to achieve established priorities and goals. A key function of the Office of Internal Audit Services is to understand, ...

The Form 5500 is the information return that must be filed by most employee benefit plans subject to ERISA (unless an exception applies), and failure to file this annual return for a plan can result ...

The American Institute of CPAs has begun offering intermediate and advanced certificates to CPAs who perform “single audits” of governmental entities and grantees and audits of employee benefit plans.

The Municipal Act-mandated external audit by KPMG is pretty much the same as last year, but also includes an additional layer ...

The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

A recent report from the Department of Labor s Employee Benefit Security Administration should serve as a wake-up call for plan sponsors to make the audit process and auditor selection a high priority ...

Many large-group health plans are self-funded, which means the employer, and not an insurer, is primarily responsible for paying benefits. These plans also are likely to require employee contributions ...