Mich. Admin. Code R. 205.2002 - Technical training; competence for field audits
Rule 2.
(1) Auditors
must meet the minimum educational requirements outlined by the Michigan civil
service commission in the applicable civil service job specification.
(2) Auditors must possess the professional
competence needed to adequately address the field audit objectives and perform
the field audit.
(3) Auditors must
have adequate technical training and proficiency to perform a field audit.
Auditors must satisfactorily complete relevant departmental training prior to
conducting an audit.
(4)
Departmental training must be conducted by employees who have previously
demonstrated competence in the area in which training is being provided.
Training includes instruction in all of the following:
(a) The tax under audit.
(b) Sampling methods employed in the
audit.
(c) Software and other
technology used in the audit.
(5) Auditors must have appropriate technical
knowledge. Appropriate technical knowledge contemplates all of the following:
(a) The ability and resources to conduct
necessary research.
(b) Access to
consult with knowledgeable individuals as necessary.
(c) Sufficient experience to evaluate the
need for additional research or consultation with others.
Notes
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