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 ] [ Appendix ]
[ 7.1 - TPS Acceptance Sample Rationale - Questions and Answers] [ 7.2 - TPS Questions and Answers on the ETA 581 Report] [ 7.3 - TPS Questions and Answers on Computed Measures] [ 7.4 - TPS Questions and Answers on Systems Review ] [ 7.5 - TPS Questions and Answers on Acceptance Sampling (A/S)] [ 7.6 - TPS Questions and Answers on Other Problems ]

Chapter 7:    U.S. Department of Labor - Tax Performance System


comments to: Tax Department

7.4    TPS Questions and Answers on Systems Review

QUESTION 1: In the RQC Handbook, Chapter VII, Field Audit "Review of completed Work", the question asks, "Is a periodic statewide review of completed field audits performed to ensure uniform quality throughout the SESA?

  1. Is the above question referring to any or all types of reviews for Items in the grid?

  2. How should this question be answered if 100% of audits are reviewed on an ongoing basis?

  3. The definition for Quality Assurance ---"A periodic review to measure the performance of a function at a point where errors are most likely to occur."--- needs some clarification. Would a non-supervisory review group which reviews 100 percent of the audit cases (with no criteria for selecting cases to be reviewed) meet the definition for a Quality Assurance System.

ANSWER:

  1. No. Questions in the grid and the above question are to be answered separately. The above question is designed to cover situations where a review of audits is conducted for the entire SESA field operation to ensure consistency in quality; interpretation of law etc. between the various State offices or districts.

    The question in the grid -- "Was a review conducted" --refers to the systematic review of the components in an audit

    Activities in the "periodic statewide review" question build on the functions examined in the grid review and together are designed to ensure quality in the SESA FA operation.

  2. It should be answered "yes". If 100 percent of the audits are reviewed on an ongoing basis as provided for by the SESA's procedures, that becomes the periodic review.

  3. No, it would not meet the criteria. RQC's definition of "Quality Assurance" is the type of review which targets an area suspected to be in error. For instance, the Quality Assurance team may come in with the purpose of scrutinizing FA in regard to their search for misclassified workers. The intent of the questions in the grid is to get an idea as to what type of review is most effective in ensuring that audits are of good quality. After data are gathered, RQC may be able to suggest that an overall peer review of 20 percent of Field Audits is just as effective as 100 percent of supervisory review in ensuring the accuracy of field audits.

December 1994


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