1. Auditor 101 AnnMarie Chamberlain (MA) Gerald Jackson (WY)
Thom Rabaglia (WI)
Mark Byrne (NE)

2. “An auditor is the guy who
comes in after the battle
to bayonet the wounded.”
Anon
Some say we twist the knife too!

3. INTRODUCTION
This is not meant to be a “how-to” course. Rather, we’re going to try to offer some
networking
references
ideas and maybe
alternative solutions

4. REFERENCES IFTACH.org AAMVA.org Best Practices Audit Guide
IFTA vs.IRP Similarities and
Differences

5. Audit Standards Adequate technical training Proficiency in auditing
Independent mental attitude
Conduct audits in a professional manner
Results are clearly documented

6. CASE SELECTION WHO What additional information? OPENING CONFERENCE
Pre-Audit Questionnaire
Pros and Cons
Plan of Attack
What’s your plan of attack?
OPENING CONFERENCE
WHO
What additional information?

7. SAMPLING ERROR RATES Sample Quarter(s)
Sample Vehicles – Leased, Owner/Operators
Sample Fuel – OTR, Bulk
ERROR RATES
How They’re Calculated
Isolated or Not
Do You Really Want to Apply Them?

8. Who AUDIT REPORTS CLOSING CONFERENCE Narrative Jurisdictional Report
What Additional Information?

9. H E
R T H O M ‘ S

10. POINTS TO PONDER
Is the purpose of an audit to make the carrier whole? At any cost?
Should an audit be FAIR? Fair to whom? Fair to the licensee/registrant? Fair to other jurisdictions? Fair to the taxpayers in the base jurisdiction? Fair to the carrier’s competition?
How does the auditor ensure that the audit is conducted on behalf of the other affected jurisdictions?
What do the terms acceptable, unacceptable and marginal mean?
Should a jurisdiction refund taxes/fees when marginal or unacceptable records are encountered?