Section 4.1:            Factors to Consider During Initial Return Preparation

Section 4.2:            Who Will Actually Conduct the Audit? Field vs. Office?

Section 4.3:            What to Expect From the Examiner – IRM 4.10.1

Section 4.4:            Effective Audit Strategies

• Section 4.4.1:                   Appropriate Scope Limitation (Section 6.1)

• Section 4.4.2:                   Limited Use of Indirect Methods – IRM 4.10.4.6.1.1

  • Section 4.4.2.1: Effective Internal Controls – IRM 4.10.3.4.2

  • Section 4.4.2.2: Reliable Books/Records – IRM 4.10.3.4.6.1 

  • Section 4.4.2.3: Unreliable Records – IRM 4.10.3.4.6.2

• Section 4.4.3:                   Audit Cycle Limits – IRM 4.10.2.2.2

• Section 4.4.4:                   Same Examiner Rule – IRM 4.10.2.2.4

• Section 4.4.5:                   Taping Interviews – IRM 4.10.3.2.6

Section 4.5:            Ineffective Strategies – Case Studies