This
section
outlines
responsibilities
and
methodologies
for
providing
Examination
personnel
with
technical
assistance
and
support.
4.8.7.2
(10-01-2003)
Area
Responsibilities
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
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
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.
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
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.
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
TS
conducts
in-process
case
reviews
at
the
request
of
management.
4.8.7.2.4.1
(10-01-2003)
Criteria
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
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:
Development
of
a
plan
to
structure
the
review,
Adherence
to
the
quality
standards
as
the
criteria
for
case
evaluation,
One-on-one
discussions
with
the
examiner
and/or
group
manager,
Immediate,
case-oriented
feedback
to
the
examiner
and
manager
with
specific
examples
and
identification
of
actions
needed
to
properly
complete
the
case,
Methodology
for
analyzing
information
gathered
during
the
review,
and
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
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
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.
