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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
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.

Full Report

Full Report (22 pages)

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Topics

Auditing and Financial Management
Auditing proceduresAuditing standardsQuality assuranceReporting requirementsTax administration systemsTax nonpaymentTax return auditsTaxpayersGovernment auditing standardsInformation resources management