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Live Webcast Replay

2024 Electronic Audit Evidence in Employee Benefit Plans

Total Credits: 2 including 2 Auditing- Technical

Average Rating:
ACPEN Industry Institute |  Accounting and Auditing
Melissa Critcher, CPA
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.

Basic Course Information

Learning Objectives
  • Identify types of information obtained during employee benefit plan audits
  • Recognize what constitutes audit evidence in accordance with SAS 142, Audit Evidence
  • Determine if sufficient appropriate audit evidence has been obtained
  • Identify ways in which auditors might document the type, source, form, and procedures performed to information used as audit evidence

Major Subjects
  • Audit Evidence
  • Digital

Course Materials


Melissa Critcher, CPA's Profile

Melissa Critcher, CPA Related Seminars and Products

Melissa owns and operates her own firm located in Charlotte, North Carolina that concentrates on audits of employee benefit plans, consulting with CPA firms and plan sponsors and providing professional education training. She has more than 20 years of experience working with employee benefit plans.

Melissa is also a discussion leader for the AICPA, NCACPA, Surgent McCoy, CPA firms, as well as public and privately held entities. She has been repeatedly recognized as an outstanding discussion leader. Melissa has also authored several courses on topics including employee benefit plans, internal controls, risk assessments, and SSARS engagements.

Before dedicating her time to helping clients make sense of their employee benefits plans, Melissa graduated from Appalachian State University with a bachelor of science degree in Accounting. Throughout the course of her career, she has had the opportunity to work with various size firms before settling in the Charlotte area.

Melissa has served in various roles with both the NCACPA and AICPA including serving as a member of the NCACPA Board of Directors and Accounting and Attestation Committee, as well as, local chapter positions. Melissa has also been a volunteer on the AICPA Technical Standards Committee since 2013 which evaluates referrals from the Department of Labor for deficient audits and proposes recommendations for disciplinary actions at both the AICPA and individual state board levels.


Fri, Aug 09, 2024 - 04:00pm to 05:46pm EDT
Mon, Aug 19, 2024 - 10:00am to 11:46am EDT
Thu, Sep 05, 2024 - 12:00pm to 01:46pm EDT
Fri, Sep 20, 2024 - 02:00pm to 03:46pm EDT
Fri, Oct 11, 2024 - 04:00pm to 05:46pm EDT
Sat, Oct 26, 2024 - 10:00am to 11:46am EDT
Sat, Nov 02, 2024 - 12:00pm to 01:46pm EDT
Mon, Nov 18, 2024 - 02:00pm to 03:46pm EST
Wed, Dec 11, 2024 - 04:00pm to 05:46pm EST
Fri, Dec 20, 2024 - 10:00am to 11:46am EST
Mon, Dec 30, 2024 - 12:00pm to 01:46pm EST
Thu, Jan 02, 2025 - 07:00pm to 08:46pm EST
Fri, Jan 17, 2025 - 04:00pm to 05:46pm EST
Tue, Feb 11, 2025 - 10:00am to 11:46am EST
Sat, Feb 22, 2025 - 12:00pm to 01:46pm EST
Wed, Mar 05, 2025 - 02:00pm to 03:46pm EST
Thu, Mar 20, 2025 - 04:00pm to 05:46pm EDT
Wed, Apr 02, 2025 - 10:00am to 11:46am EDT
Thu, Apr 17, 2025 - 06:00pm to 07:46pm EDT
Sat, May 17, 2025 - 02:00pm to 03:46pm EDT
Mon, May 26, 2025 - 04:00pm to 05:46pm EDT

Additional Info

Basic Course Information

Prerequisites Prior experience with EBP audits
Advanced Preparation None
Designed For Accounting professionals
Original Recording Date 12/1/2023
Course Developer Galasso Learning Solutions LLC
Date Added to Catalog 1/22/2024
Yellow Book No

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199). 

Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 



Overall:      4.8

Total Reviews: 5


Rebecca G

"Melissa is a great presenter. She is clear and understandable."