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Employee Benefits: Limited Scope Audit Exemption Should Be Repealed

T-AIMD-98-75 Published: Feb 12, 1998. Publicly Released: Feb 12, 1998.
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Highlights

Pursuant to a congressional request, GAO discussed the provisions in H.R. 2290 to enhance the employee benefit plan information available to plan participants, plan administrators, and others.

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Auditing and Financial Management
AccountantsAccounting proceduresAudit reportsAuditing standardsEmployee benefit plansFraudInternal controlsLaw enforcementProposed legislationReporting requirements