1. Communicating Results and Recommendations

2. Audit Communication Verbal –Closing Conference Written –Audit Report –Schedules / Working Papers

3. Working Paper / Audit Documentation IFTA A670 and IRP APM 206 –Document procedures –Support audit findings

4. Audit Report(s) IFTA A660 and IRP 1055 To licensee / registrant and to affected jurisdictions Written communication of the audit Includes tax / fee changes

5. Closing Conference IFTA A650 and IRP APM 404 Usually verbal communication of: –Findings –Recommendations –Appeal Rights –Determine who receives the audit report Document conference in the audit file

6. In the next 20 minutes… Is this scenario auditable? How does it affect audit results? What main issue should the carrier know? What recommendations would you give?