Which of the following would be an example of an area to focus on controls located at the plan sponsor?

	a.	Investment purchases
	b.	Oversight of service providers
	c.	Participant level recordkeeping
	d.	Nondiscrimination testing

Which of the following are unique audit areas for employee benefit plans?

	a.	Cash, accounts receivable, benefits payable
	b.	Fixed assets, contributions, expenses
	c.	Eligibility, contributions, distributions
	d.	Participant loans, notes payable, interest income

Which of the following are unique audit areas for employee benefit plans?

	a.	Cash, accounts receivable, benefits payable
	b.	Fixed assets, contributions, expenses
	c.	Eligibility, contributions, distributions
	d.	Participant loans, notes payable, interest income

Which of the following is common on the statement of net assets available for benefits?

	a.	Investments
	b.	Fixed assets
	c.	Benefit claims payable
	d.	Stockholder's equity

Which of the following is an example of a common significant audit risk to defined contribution plans?

	a.	Nature of the plan
	b.	Management structure
	c.	Overall commitment to financial reporting
	d.	Management override of controls