Organization of the Audit Divisions





6.0 Organization of the Audit Divisions in the Tax Services Office

6.1.0 Introduction

6.2.0 Organization of the Audit Team

6.2.1 Specialty Sections

6.3.0 Assistant Director Audit

6.3.1 Overview

6.3.2 Responsibilities of the ADA

6.3.3 Relationship with Taxpayers/Registrants and their Representatives

6.3.4 Special Assignments

6.4.0The Audit Manager

6.4.1 Overview

6.4.2 Responsibilities of the Audit Manager

6.5.0 The Team Leader

6.5.1 Introduction

6.5.2 Responsibilities of the Team Leader

6.5.3 The Team Leader and Effective Work Relationships

6.5.4The Team Leader's Role in File Selection and Risk Assessment

6.5.5 Assigning Workload

6.5.6 Assessing Auditor Performance and Training Needs

6.5.7 On-site Visits by the Team Leader

6.5.8 Team Leader Participation in the Final Interview

6.5.9 Team Leader's Review of Audit Files

6.6.0 The Technical Advisor

6.6.1 Introduction

6.6.2 Organization of the Technical Advisors

6.6.3 Responsibilities of the Technical Advisor

6.6.4 The Technical Advisor and Effective Work Relationships

6.6.5 Tools that assist the Technical Advisor

6.7.0 The Electronic Commerce Audit Specialist

6.7.1 Introduction

6.7.2Organization of the Electronic Commerce Audit Specialists

6.7.3 Responsibilities of the Electronic Commerce Audit Specialist

6.8.0 The Auditor

6.8.1 Introduction

6.8.2 Responsibilities of the Auditor

6.8.3 Performance Review

6.8.4 Auditor Training and Development

6.9.0 Role of the Audit Support Team

6.9.1 Functions of the Information Systems Coordinator