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Part 4. Examining Process

Chapter 8. Technical Support (Exam)

Section 7. Technical Field Support

4.8.7  Technical Field Support

4.8.7.1  (10-01-2003)
Overview

  1. This section outlines responsibilities and methodologies for providing Examination personnel with technical assistance and support.

4.8.7.2  (10-01-2003)
Area Responsibilities

  1. Technical Services (TS) identify items of interest to Examination personnel. These include procedural problems, unique or unusual technical issues, and innovative audit or investigative techniques.

4.8.7.2.1  (10-01-2003)
Technical Alerts

  1. The preparation and distribution of technical "alerts " or newsletters to technical personnel is encouraged to timely focus attention on areas of interest.

4.8.7.2.2  (10-01-2003)
EQMS Data Analysis

  1. While EQMS does not contemplate sharing the results of an individual case, feedback is encouraged when helpful for the development and improvement of future cases.

  2. The primary purpose of EQMS is to gather data for management's use regarding case quality. The Area TS analyzes the EQMS data in order to identify opportunities for improvements and possible training/CPE needs. Refer to IRM 4.8.3 for additional information regarding EQMS.

4.8.7.2.3  (10-01-2003)
Technical and Procedural Inquiries

  1. TS reviewers are experienced examiners who possess technical and procedural knowledge and accounting and auditing skills that should be shared with field personnel. Requests for technical assistance should be viewed as an opportunity to transfer skills, as well as facilitate proper development of an open case.

  2. Examiners (or group managers) may informally request assistance. Reviewers should encourage open communication and resolution of a problem with the minimum of management involvement.

4.8.7.2.4  (10-01-2003)
In-Process Case Reviews

  1. TS conducts in-process case reviews at the request of management.

4.8.7.2.4.1  (10-01-2003)
Criteria

  1. In-process case reviews may be conducted for individual cases, for cases with common features, or cases randomly selected to provide systemic information regarding case quality (similar to EQMS sampling).

4.8.7.2.4.2  (10-01-2003)
Procedures

  1. The area may request reviewers to conduct in-process reviews to accommodate local needs and available resources. However, consideration should be given to the following concepts:

    1. Development of a plan to structure the review,

    2. Adherence to the quality standards as the criteria for case evaluation,

    3. One-on-one discussions with the examiner and/or group manager,

    4. Immediate, case-oriented feedback to the examiner and manager with specific examples and identification of actions needed to properly complete the case,

    5. Methodology for analyzing information gathered during the review, and

    6. The mechanism to measure the impact of the in-process review upon the case and/or future cases.

4.8.7.2.4.3  (10-01-2003)
Use of Results

  1. Under no circumstances should the results of in-process case reviews be used for evaluative purposes.

4.8.7.2.5  (10-01-2003)
Other Opportunities

  1. The area office may also identify other opportunities to provide technical assistance, such as discussions at group meetings, participation in area Examination Specialization (ES) activities, presentations at CPE, etc.

4.8.7.3  (10-01-2003)
Headquarter's Responsibilities

  1. Headquarter's responsibilities include:

    1. Providing technical assistance to area technical coordinators, and

    2. Coordinating and disseminating information on trends and issues identified at the area level that may have nation-wide impact.


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