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The importance of internal - AICPA

The importance of internal control in financial reporting and safeguarding plan assetsEmployee Benefit plan Audit Quality CenterPlan advisory 2014 American Institute of CPAs. All rights reserved. AICPA and American Institute of CPAs are trademarks of the American Institute of Certified Public Accountants and are registered in the United States, European Union and other countries. SOC 1 is a trademark of the American Institute of Certified Public Accountants and is registered in the United States. The Globe Design is a trademark of the Association of International Certified Professional Accountants and licensed to the AICPA .

Plan auditor communications of internal control deficiencies • How your plan auditor can help you improve the effectiveness of your plan’s internal control ... organizations as an appropriate and comprehensive framework for internal control, and can be a valuable resource to you in setting up your plan’s internal control.

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