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An agency spokeswoman, Diane Spitaliere, said inspectors had used elements of the new audit technique to find problems at some very small airlines.
My favorite audit technique is from an insurer out West who said she sends representatives to visit "cop bars" incognito to listen to the local gossip.
A new audit technique guide, posted at the I.R.S. Web site, instructs auditors to check the business records of consultants to determine whether they are improperly deducting vacations and family travel on their tax return.
Craig A. Etter, a tax audit lawyer in Tysons Corner, Va., with the law firm Greenberg Traurig, said that "the primary reason for doing one of these audit technique guides is to get auditors in the field to focus on what the I.R.S. national office thinks is a problem with noncompliance".
For more information on audits, check out the Retail Industry Audit Technique Guide on the IRS's Web site.
The latest "audit technique guide" covers the application of what is known informally as the "hobby-loss rule".
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During the 1990's, he developed protection testing and audit techniques and systems, secure Internet servers and systems, and defensive information warfare techniques and systems.
The study contributes to our understanding of the nature of the audit techniques underlying the BRA and the difficulties experienced in implementing them within the existing organizational structures.
This is an important task to understand, because every information security incident should be investigated using audit techniques and double checks.
To accomplish this, the audit function reports directly to the board's audit committee rather than to the CFO; utilizes a more formalized risk-based planning process; and leverages rigorous audit techniques to better monitor internal controls, the integrity of the company's financial information, and our compliance with company policies and procedures.
The IRS arms its auditors with a Cost Segregation Audit Techniques Guide.
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