Does anyone know where I can find a resource for Erisa Auditing Guidelines for Self Funded Health Plans?

Try the EBSA website. Note particularly the section entitled Self-Compliance Tool for Part 7 of ERISA: HIPAA and Other Health Care-Related Provisions .

Do you mean the government audit or the independent public accountant's audit? If the latter, you can get a copy of the AICPA's Audit and Accounting Guide on Employee Benefit Plans off the cpa2biz web page. Just search for Audit guides. Chapter 4 discusses the rules for welfare benefit plans.