EBP2036. Electronic Audit Evidence & Remote Auditing

In this session we will discuss key considerations, risks, and challenges surrounding auditing in a hybrid or fully electronic environment.  This includes understanding the Plan's electronic environment, audit risk considerations, and reliance on electronic reporting and audit evidence.  We will discuss some of the challenges of performing audits remotely and establishing reliance on electronic reports and evidence, and walk through examples of risks, challenges, and options in typical plan audit areas.