Annual Audit Plan -- FY2005 - Department of the Treasury

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Treasury Inspector General for Tax Administration - Office of Audit Electronic Learning Management System Audit Objective: Evaluate whether the Electronic Learning Management System provides the IRS with necessary information to determine training costs and effectiveness. Strategic Plan and Annual Performance Report Audit Objective: Determine if the strategic plan and annual plan meet all requirements of the Government Performance and Results Act of 1993 (GPRA) 4 and the Office of Management and Budget Circular Number A-11 and fully address the major challenges facing the IRS. Practitioner Oversight Audit Objective: Evaluate the Office of Professional Responsibility’s process for disciplinary actions. Taxpayer Advocate Resource Allocation Audit Objective: Evaluate the Taxpayer Advocate resource and workload allocation. Low Income Tax Clinic Program Audit Objective: Determine whether the grant program is working as intended, and whether Low Income Tax Clinics are located in the most beneficial locations. Appeals Independence Audit Objective: Evaluate whether Appeals processes and procedures provide adequate independence from the IRS operating divisions. Timeliness of Published Guidance Audit Objective: Determine whether the Office of Chief Counsel has implemented a process that controls and documents tax issues from receipt to disposition. End User Access System Audit Objective: Determine the impact of delays in the implementation of the End User Access System to the Tax Exempt and Government Entities (TE/GE) Division. 4 Pub. L. No. 103-62, 107 Stat. 285 (codified as amended in scattered sections of 5 U.S.C., 31 U.S.C., and 39 U.S.C.). Fiscal Year 2005 Annual Audit Plan Page 35
Treasury Inspector General for Tax Administration - Office of Audit Tax Exempt Determination System Processing of Employee Plans Determination Letters Audit Objective: Determine whether the Tax Exempt Determination System (TEDS) is achieving the purpose it was designed for, regarding systemic processing of Employee Plans determination letters. Addressing Compliance Issues for Abusive Credit Counseling Agencies Audit Objective: Assess the Exempt Organizations (EO) function’s efforts to ensure credit counseling agencies are operating within the scope of their tax exempt status and have decreased abusive activities regarding credit counseling. Exempt Organizations Compliance Unit Audit Objective: Assess the EO Compliance Unit’s efforts to improve compliance in the exempt organizations community through increasing the accuracy of return filings and educating customers. Excessive Executive Compensation Audit Objective: Assess the EO function’s efforts to improve compliance with accurately reporting excess benefits on the Return of Organization Exempt From Income Tax (Form 990) information return. Fraud and Financial Transactions Unit Audit Objective: Assess the Fraud and Financial Transactions Unit’s efforts to identify and appropriately address indicators of fraud or the inappropriate use of charitable assets for non-charitable purposes. Statistical Review of Tax Exempt Bonds Enforcement Analysis Audit Objective: Provide statistical information and trend analyses of the nationwide enforcement statistics for the Office of Tax Exempt Bonds. The Office of Tax Exempt Bonds’ Market Segment Compliance Programs Audit Objective: Assess the Office of Tax Exempt Bonds’ market segment compliance projects and their impact on improving voluntary compliance. Fiscal Year 2005 Annual Audit Plan Page 36
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Annual Audit Plan -- FY2005 - Department of the Treasury

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