Upload
bethany-black
View
217
Download
0
Tags:
Embed Size (px)
Citation preview
1
Auditor 101
AnnMarie Chamberlain (MA)
Gerald Jackson (WY)
Thom Rabaglia (WI)
Mark Byrne (NE)
2
“An auditor is the guy who comes in after the battleto bayonet the wounded.”
Anon
Some say we twist the knife too!
3
INTRODUCTION
This is not meant to be a “how-to” course. Rather, we’re going to try to offer some
networking
references
ideas and maybe
alternative solutions
4
REFERENCES
IFTACH.orgAAMVA.orgBest Practices Audit Guide IFTA vs.IRP Similarities and
Differences
5
Audit Standards
Adequate technical training
Proficiency in auditing
Independent mental attitude
Conduct audits in a professional manner
Results are clearly documented
6
CASE SELECTION
Pre-Audit Questionnaire
Pros and Cons
Plan of Attack
What’s your plan of attack?
OPENING CONFERENCE
WHO What additional information?
7
SAMPLING
Sample Quarter(s) Sample Vehicles – Leased, Owner/Operators Sample Fuel – OTR, Bulk
ERROR RATESHow They’re Calculated Isolated or Not Do You Really Want to Apply Them?
8
AUDIT REPORTS
Narrative
Jurisdictional Report
CLOSING CONFERENCE
Who
What Additional Information?
9
H
E
R T H O M E
‘
S
10
POINTS TO PONDER Is the purpose of an audit to make the carrier whole? At
any cost? Should an audit be FAIR? Fair to whom? Fair to the
licensee/registrant? Fair to other jurisdictions? Fair to the taxpayers in the base jurisdiction? Fair to the carrier’s competition?
How does the auditor ensure that the audit is conducted on behalf of the other affected jurisdictions?
What do the terms acceptable, unacceptable and marginal mean?
Should a jurisdiction refund taxes/fees when marginal or unacceptable records are encountered?
11