Employee benefit plans DOL criminal enforcement cases October 2014– November 2018 tool

This Employee Benefit Plan Audit Quality Center tool (EBPAQC tool) provides a detailed summary of the U.S. Department of Labor (DOL) Employee Benefit Security Administration’s (EBSA) criminal enforcement actions against employee benefit plans from October 2014 through November 2018. The analysis is an essential resource for auditors, providing examples of potential activities within employee benefit plan financial statement audits such as pension plans fraud, health benefit plans fraud, and multiemployer plans fraud. The tool categorizes the various forms in which