Audit System Manual graphic

[ Audit System Manual- TOC ] [ Ch 1 - Introduction ] [ Ch 2 - Preparing for an Audit ] [ Ch 3 - Conducting the Audit ] [ Ch 4 - Completing the Audit Forms and Schedules ] [ Ch 5 - Audit System Screens ] [ Ch 6 - Miscellaneous ] [ Ch 7 - USDOL - Tax Performance System ] [ Ch 8 - Computer Fundamentals & Hardware ]
[ 3.1 - General Information ] [ 3.2 - Understanding the Payroll Flow ] [ 3.3 - Books and Records ] [ 3.4 - Employee Vs Independent Contractor Decision ] [ 3.5 - Sample Audit Procedures] [3.6 - Minimum Audit Requirements of the TWC Tax Dept & TPS] [3.7 - Post Audit Conference] [3.8 - Audit Report and Work Papers]

Chapter 3:   Conducting the Audit

comments to: Tax Department

Table of Contents

This chapter discusses the procedures necessary for conducting a tax audit. Candidates for audit are usually selected through the automated selection routine in the mainframe audit system. An audit may also be claimed if all audit requirements are met while completing some other assignment, such as a status investigation, a claimant assignment, a federal Form 940 assignment, or while obtaining delinquent tax reports. All audit requirements must be met in order for the audit to count towards the regional quota.

3.1 - General Information

3.2 - Understanding the Payroll Flow

3.2.1 - Flow of Data in a Typical Payroll System
3.2.2 - Flow of Data in a Computerized Payroll System

3.3 - Books and Records

3.3.1 - Records of Acknowledged Payroll
3.3.2 - Other Books and Records

3.4 - Employee vs Independent Contractor Decision

3.5 - Sample Audit Procedures

3.6 - Minimum Audit Requirements of the TWC Tax Department and the Tax Performance System (TPS)

3.6.1 - Minimum Audit Requirements

3.7 - Post Audit Conference

3.7.1 - Post Audit Findings Letter

3.8 - Audit Report and Work Papers
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Last Revision: June 12, 2006