Most audit assignments are chosen at random by the audit selection routine
on the mainframe computer. This selection process begins by requesting audit
candidates through the SA - Select Candidates for Audit screen.
If the audit is a manual assignment requested from the State Office or from
the Regional Tax Manager, the Accounts Examiner is normally provided with
pertinent information regarding the audit assignment. The Auditor should
study the assignment and become familiar with the employing unit and the
nature of the problem. Reference materials and supplies needed for the assignment
should be assembled so they are available when needed. The employer's field
file should be pulled and reviewed, FTC and CDC comments read, TDO and SON
reviewed, WRIE reviewed, and wage record data files requested for downloading
into the PC audit program.
The Auditor should:
