This audit program can be used by an organization to review its benefits program eligibility and administration and its benefit disbursement authorization. Audit objectives include: inventory HR-administered employee benefit plans/programs; review compliance with policies and procedures for employee benefits (commitments, disbursements, authorizations, payments and provider agreements); review the benefit disbursements process to understand payments to employees, providers and others; and review the benefit accrual, reporting and authorization processes.
This document can be used as a general guide to understand and review these processes.