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Slides for Aug. 8 IRS Phone Forum: The Importance of Good Internal Controls (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Aug. 2, 2013
64 slides. Excerpt: "Good Internal Controls Affect an Employee Plan Audit: [1] The EP agent will evaluate the effectiveness of the plan's internal controls to determine to perform [a] A focused audit (just look at 3-5 issues) or [b] Expand the scope of the examination; [2] Good internal controls are a key factor in keeping an audit 'focused'; [3] The internal control interview helps the examiner determines whether the plan is [a] Well run or [b] Whether there are serious compliance risks that would give rise to expanding the scope of the audit."

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