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Health and Welfare Plans - Plan Types and Administration

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A. 過去10年間の全体的な退職費用の傾向を確認します。退職費用が増加した場合は、さらなる調査が必要であることを示しています。
B. 一般化された監査ソフトウェアを使用して退職金の属性サンプルを選択し、詳細なテストを実行して、選択した各人に適切な給付が与えられているかどうかを判断します。
C. 一般化された監査ソフトウェアを使用して、退職金の金額単位のサンプルを選択し、各退職者が正しく支払われたかどうかを判断します。
D. 従業員が退職したときにどのプランが有効であったかによって階層化された、1人あたりの退職金と医療費の合理性を確認します。
Answer: D


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