The Center has compiled tools and resources to assist members in their consideration of fraud in their employee benefit plan audits.
DOL Criminal Enforcement Cases – October 2014 through November 2018
The AICPA Employee Benefit Plan Audit Quality Center has prepared a summary of DOL criminal enforcement cases of ERISA plans to assist auditors in their consideration of fraud in employee benefit plan financial statement audits.
Fraud Risk Factors in Employee Benefit Plans
The AICPA Employee Benefit Plan Audit Quality Center has prepared a tool summarizing fraud risk factors for employee benefit plans.
Ten Warnings Signs That Your 401(k) Contributions Are Being Misused
A DOL anti-fraud campaign uncovered a small fraction of employers who abused employee contributions by either using the money for corporate purposes or holding on to the money too long. The DOL published 10 warning signs that 401(k) contributions are being misused.