R 205.2002 Technical training; competence for field audits.

Rule 2. (1) Auditors must meet the minimum educational requirements outlined by the Michigan civil service commission in the applicable civil service job specification. (2) Auditors must possess the professional competence needed to adequately address the field audit objectives and perform the field audit. (3) Auditors must have adequate technical training and proficiency to perform a field audit. Auditors must satisfactorily complete relevant departmental training prior to conducting an audit. (4) Departmental training must be conducted by employees who have previously demonstrated competence in the area in which training is being provided. Training includes instruction in all of the following: (a) The tax under audit. (b) Sampling methods employed in the audit. (c) Software and other technology used in the audit. (5) Auditors must have appropriate technical knowledge. Appropriate technical knowledge contemplates all of the following: (a) The ability and resources to conduct necessary research. (b) Access to consult with knowledgeable individuals as necessary. (c) Sufficient experience to evaluate the need for additional research or consultation with others. Editor's Note: An obvious error in R 205.2001 was corrected at the request of the promulgating agency, pursuant to Section 56 of 1969 PA 306, as amended by 2000 PA 262, MCL 24.256. The rule containing the error was published in Michigan Register, 2015 MR 9. The memorandum requesting the correction was published in Michigan Register, 2015 MR 9.