Receive adequate and effective training.

Receive adequate computer equipment.

Receive adequate time to apply computer auditing techniques.

Maintain an active working relationship with the large case team.

providing analyses of complex computerized accounting systems;

determining/recommending the most effective method to provide audit data required by examiners;

providing computer analyses of large volumes of data;

designing, independently, applications using both standard and custom computer programs, and

searching continually for creative and innovative ways to use computer assisted auditing techniques.

Monitor the overall effectiveness of the program.

Research technical and innovative aspects of ADP examinations.

Establish a national inventory of computer assisted audit techniques and issue guidelines for their use.

Coordinate the securing of professional ADP technical assistance and advice to field offices.

Plan and coordinate the development of computer programs for nationwide use as prototype programs and special purpose programs.

Review, recommend, and assist in the development of proposed legislation, regulations, rulings, and procedures to resolve ADP auditing problems.

Analyze, evaluate, and make recommendations on both technical and ADP training needs for examiners.

Promote overall awareness of appropriate security procedures.

Encourage the effective development and use of computer assisted audit techniques in carrying out the Service's objectives.

Monitor, coordinate, and report on the overall effectiveness of CAS Program within the territory.

Provide inter-and-intra-territory coordination for (1) assignments of CASs outside of their group areas; (2) requests to other territories for services of examination personnel who have specialized talents needed; and (3) requests from or to other territories for services regarding record retention evaluations for primary and support coordinated industry cases.

Consult with and assist personnel in the resolution of ADP auditing problems.

Monitor the territory’s use of generalized, prototype, and special purpose computer programs in order to eliminate any duplication of effort.

Accumulate, analyze, and disseminate information and experiences gained from review and monitoring of groups’ activities.

Provide coordination within LMSB to plan and evaluate computer assisted techniques used in coordinated industry case examinations, and to ensure participation of CASs in the initial planning of each coordinated industry case and the use of CASs as information specialists.

Assist in identifying ADP training needs and make recommendations regarding methods and content to the National Program Manager.

Monitor, promote, and evaluate appropriate established security procedures. This includes assisting in the identification of security problems and following up to ensure that corrective actions identified during reviews by security functions have been implemented.

Ensure that articles are submitted for sharing of programs to the National Program Manager.

Identify computer applications and auditing techniques that may be useful on a nationwide basis and submit them to the National Program Manager.

Review, discuss, and comment on the effective development and use of computer assisted audit techniques with territory personnel.

Ensure that all territories utilize examination time from CASs in planning, performing, and coordinating computer assisted audits to the maximum extent possible.

Hold conferences with professional accounting, legal, and tax societies and other interested groups to promote and gain favorable reception for computer assisted audits.

Monitor and review all non-case related applications.

Establish procedures to ensure the maximum availability of CASs to examine computerized books and records where feasible and where this will increase examination efficiency.

Identify ADP training needs for examining agents for program consideration.

Identify and advise the CAS Territory Manager of unusual ADP auditing problems encountered in audits.

Make requests to the CAS Territory Manager for ADP assistance when needed, and conversely, provide ADP assistance when resources are available.

Provide security for taxpayers’ ADP records removed from their premises as prescribed in IRM, Physical and Document Security Handbook.

Provide means, such as outside professional courses, trade magazines, etc., for the CASs to keep abreast of developments in ADP as it affects the processing of accounting records.

Hold conferences with professional accounting, legal and tax societies and other interested groups to promote and gain favorable reception for computer assisted audits.

Develop procedures that cover basic security responsibilities within the CAS work areas.

Promote the use of computer assisted auditing and statistical sampling techniques in all specialist program areas, (engineering, international, excise and employment tax areas).

Participate in the initial planning of each coordinated examination.

Ensure the CAS does not use any taxpayer machine-sensible records pertaining to a particular tax return until after the person responsible for examining the return has initiated the examination.

Ensure the CAS is involved in the initial phases of the examination for the purpose of performing a systems analysis, a stratification or other application, including the use of statistical sampling techniques as deemed appropriate.

Ensure that the CAS is involved throughout the examination for advice and application of innovative computer programs. At or near the conclusion of the examination, the CAS must be available to discuss prior applications, suggest changes or improvements and consider updating any record retention limitation agreement(s).

Share with the team manager the activities of the CAS assigned to a CIC case.

Consult with specialty managers to ensure that their special record retention needs are met (i.e., Engineering, International, Excise, Employment, etc.).

Participate in post examination critiques when deemed appropriate.

Maintain an inventory of generalized, prototype, and special purpose computer programs used or developed in the group; and ensure that all CASs review the Computer Applications Digest for programs previously written that can be utilized with little or no modification in order to eliminate duplication of effort.

Ensure the AIMS data base properly identifies entities having a record retention limitation agreement.

Utilize direct examination time of CASs in planning, performing, and coordinating computer assisted audits to the maximum extent possible.

Ensure that each use of a CAS represents the most efficient and effective possible employment of examination resources.

Ensure that the most cost effective equipment is used by CASs.

Establish, maintain and monitor security procedures as may be required.

Establish guidelines for the proper documentation of applications performed on each case.

Aware of IRM, Computer Audit Specialist Program and the utilization of a CAS.

Aware of when a CAS must be requested as required by IRM.

Aware of the availability of statistical sampling applications in examinations.

Submitting timely requests for assistance so that the CAS may be involved in the planning and initial phases of the examination.

For all cases where Form 5546, Examination Return Chargeout, states "Record Retention Agreement on File" .

For all examinations of corporations with an activity code of 219 or above where the taxpayer has a computerized accounting system. All requests will be made in a timely manner so that the CAS may be involved in both the planning and the initial phases of the examination.

Coordinated Examination Management Information System. (CEMIS) This automated system provides coordinated industry activity on a case by case basis. It provides information as to the time planned and expended by all members of the examination team, including CASs. It also provides information on the different aspects of CAS involvement in significant issues and in the application of statistical sampling auditing techniques. Record retention agreement data is also provided along with data on non-CIC case referrals.

Table 37, Examination Program Monitoring (Report Symbol NO–4000–454). This report provides, on a quarterly basis, time applied by CASs and revenue agents in direct and indirect examination time categories.

Level of computer audit support being provided by CASs on significant issues within LMSB.

Use of statistical sampling auditing techniques in LMSB.

Amount of CAS designated staff years expended, by activity code.

Statistics on non-CIC case referrals, by case activity code.

If any CAS is offered free computer processing by another agency, ITS Security and Disclosure functions must be notified to ensure that appropriate security is maintained.

Contracts with commercial firms, inter-agency agreements, and no cost agreements may require prescribed safeguards, provisions, precontract award site reviews, and annual contractor safeguards review.

All jobs must be processed in such a manner that the case or project will be identifiable in billing statements.

Billings should be reviewed regularly by CAS group managers to ensure that only official and authorized work is performed, and that there have been no breaches of security. Copies of invoices should be obtained for this purpose from the IRS official that receives the vendor invoices and approves them for payment.

Sign-off procedures must be used when leaving the terminal.

A unique password and user ID or other access identifier should be used to prevent unauthorized access.

CASs must have an individual password and user ID assigned.

The user ID must be disabled or deleted whenever a person leaves the CAS group.

Proper security must be maintained on all passwords limiting knowledge of the password to the CAS and that person’s team manager.

All passwords must be changed at least twice a year or if a security breach is suspected.