IRS Audits: Workpapers Lack Documentation of Supervisory Review
GGD-98-98
Published: Apr 15, 1998. Publicly Released: Apr 15, 1998.
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Highlights
GAO reviewed the condition of the Internal Revenue Service's (IRS) audit workpapers, including the documentation of supervisory review.
Recommendations
Recommendations for Executive Action
Agency Affected | Recommendation | Status |
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Internal Revenue Service | The Commissioner of Internal Revenue should require audit supervisors to document their review of audit workpapers as a control over the quality of audits and the associated workpapers. |
Closed – Implemented
IRS has taken 3 steps to implement this requirement. First, it added references to the IRS manual. Second, it added references in various places to a handbook that guides managers. Third, it added checks for supervisory involvement/review to the annual quality review of closed audit cases.
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Topics
Auditing proceduresAuditing standardsQuality assuranceReporting requirementsTax administration systemsTax nonpaymentTax return auditsTaxpayersGovernment auditing standardsInformation resources management