Montana Audit Program iftach蒙大纳审计程序Iftach.pptVIP

This is what the completed procedure will look like in the audit file. * * * * This slide shows how you can include information at the program step level for the auditor. In this case we have provided guidance from the IFTA Audit Manual as an overview. * * * * * I will cover the addition audit procedures in later slides. Go to SLIDES 78 - 82 * * * * * * * * * * * * * After showing this slide – GO BACK TO SLIDE 70.. * * * * * * * * * * * * * Compile Background Information – Additional Guidance on slides 5, 6 7. * * * Audit Notification - Purpose is shown on 2 slides: 16 17 * * Sample Selection – Purpose on slides 33, 34, 35 * * * * * * * * I/C Assessment Audit Procedure – Purpose covers slides; 46, 47, 48, 49. * * * * * * * * * * * * * Audit Planning Program * Audit Planning Program Audit Procedure -Contact Information Complete?the contact information form in planning and administration section. Only MDT employees should be on the contacts tab. Non-MDT employees should be added to the contact sheet in the administration section. (1hour) * Audit Planning Program Audit Procedure -Contact Information Additional Guidance:? If there are no MDT staff, please insert the Ghost employee on the contacts tab. * Fieldwork Phase Within the Fieldwork Audit Phase we developed specific Fieldwork Audit Programs for each audit type performed and for specific elements we deemed necessary to preform IFTA and IRP audit procedures. For each of the Audit Programs, we have developed audit procedures that allow the auditor to review and test the records provided by the audit client. After performing the audit procedures the auditor should have sufficient and reliable evidence to support any opinions or conclusions about the clients records and the accuracy and completeness of the distance and fuel information reported on the returns and registrations. * Fieldwork Program: General Fieldwork Audit Procedure - Review Data Review the information provided by the taxpayer to dete