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EP Team Audit (EPTA) Program - Internal Control Questionnaire

HR Personnel
Questions meant to give the EP examiners an understanding of the communication between the HR personnel and the plan administrator as well as the records system used by the Employer to operate the plan.

Questions designed to give the EP examiner an idea of how employee payroll is handled and communicated to the Plan administrator. What controls are in place to ensure the correct data is communicated?

Plan Failures – Internal Control Impact
EP Examiners will often ask a series of questions early in the examination process, generally during one of the initial interviews, relating to plan failures. Consider your responses to these questions. The Service will be particularly interested in any subsequent improvements or enhancements made in selected Internal Controls and/or practices or procedures to preclude similar errors in the future.

Plan Administration
EP Examiners will want to get an idea of the controls related to plan administration, including an idea of the communication between the sponsor, the 3rd party administrator and the record keeper.

Page Last Reviewed or Updated: 21-Sep-2016