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Testing Internal Controls

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

The taxpayer's internal controls should be tested by "walking through" representative transactions, including physical observation when transactions are recorded:

  • Select different types of transactions,

  • Look for consistency in recording similar or repetitive transactions, and

  • Identify points where existing internal controls could be compromised.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)
IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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