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Auditor 101

AnnMarie Chamberlain (MA)

Gerald Jackson (WY)

Thom Rabaglia (WI)

Mark Byrne (NE)

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“An auditor is the guy who comes in after the battleto bayonet the wounded.”

Anon

Some say we twist the knife too!

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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

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REFERENCES

IFTACH.orgAAMVA.orgBest Practices Audit Guide IFTA vs.IRP Similarities and

Differences

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Audit Standards

Adequate technical training

Proficiency in auditing

Independent mental attitude

Conduct audits in a professional manner

Results are clearly documented

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CASE SELECTION

Pre-Audit Questionnaire

Pros and Cons

Plan of Attack

What’s your plan of attack?

OPENING CONFERENCE

WHO What additional information?

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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?

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AUDIT REPORTS

Narrative

Jurisdictional Report

CLOSING CONFERENCE

Who

What Additional Information?

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H

E

R T H O M E

‘

S

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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?

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