# CHAPTER 300 -- AUDITING

**TABLE OF CONTENTS**

[(300) - 10 Introduction](../../300-10/chapter300-10.doc)

10.1 [Abbreviations and
Acronyms](../../300-10/chapter300-10.doc#abbreviations)

> 10.2 [Mission of Office of Audit
> (OA)](../../300-10/chapter300-10.doc#mission)
>
> 10.3 [Legislative Authority and Responsibility Relating to the
> OA](../../300-10/chapter300-10.doc#legislative)
>
> 10.3.1 [Government Auditing
> Standards](../../300-10/chapter300-10.doc#gaostds)
>
> 10.3.2 [Office of Management and Budget (OMB) Circular
> A-50](../../300-10/chapter300-10.doc#OMB)
>
> 10.4 [OA\'s Input to the Treasury Inspector General for Tax
> Administration\'s (TIGTA) Strategic Plan and Performance
> Measures](../../300-10/chapter300-10.doc#strategicplan)
>
> [Exhibit (300)-10.1 Examples of OA Performance
> Measures](../../300-10/chapter300-10.doc#exhibitperfmeasures)

[(300) - 20 Nature of System](../../300-20/chapter300-20.doc)

20.1 [Overview](../../300-20/chapter300-20.doc#overview)

> 20.2 [Deputy Inspector General for Audit (DIGA)
> Memoranda](../../300-20/chapter300-20.doc#digamemo)
>
> 20.3 [Maintaining the Audit
> Manual](../../300-20/chapter300-20.doc#maintainingmanual)
>
> 20.4 [DIGA Work Control
> System](../../300-20/chapter300-20.doc#workcontrol)

[(300) - 30 Responsibilities](../../300-30/chapter300-30.doc)

30.1 [Management
Responsibilities](../../300-30/chapter300-30.doc#mgtresp)

30.1.1 [DIGA](../../300-30/chapter300-30.doc#diga)

> 30.1.2 [Assistant Inspectors General for
> Audit](../../300-30/chapter300-30.doc#aiga)
>
> 30.1.3 [Directors](../../300-30/chapter300-30.doc#director)
>
> 30.1.4 [Audit Managers](../../300-30/chapter300-30.doc#am)
>
> 30.2 [Policy on Independence and Scope
> Impairments](../../300-30/chapter300-30.doc#independence)
>
> 30.2.1 [Policy on
> Independence](../../300-30/chapter300-30.doc#policyindependence)
>
> 30.2.1.1 [Personal
> Impairments](../../300-30/chapter300-30.doc#personalimpairment)
>
> 30.2.1.2 [External
> Impairments](../../300-30/chapter300-30.doc#externalimpairment)
>
> 30.2.1.3 [Organizational
> Impairments](../../300-30/chapter300-30.doc#organimpairment)
>
> 30.2.2 [Policy on Scope
> Impairments](../../300-30/chapter300-30.doc#scopeimpairment)
>
> 30.3 [Confidentiality](../../300-30/chapter300-30.doc#confidentiality)
>
> [Exhibit (300)-30.1 Government Auditing Standards
> Excerpts](../../300-30/chapter300-30.doc#exhibitGASexcerpts)

[Exhibit (300)-30.2 Quality Standards for Inspections
Excerpts](../../300-30/chapter300-30.doc#exhibitQSIexcerpts)

[(300) - 40 Audit Products and Services](../../300-40/chapter300-40.doc)

40.1 [Overview](../../300-40/chapter300-40.doc#overview)

40.2 [Audit Products and
Services](../../300-40/chapter300-40.doc#auditproductsandservices)

40.3 [Performance
Audits](../../300-40/chapter300-40.doc#performanceaudits)

40.4 [Information Technology
Audits](../../300-40/chapter300-40.doc#itaudits)

40.4.1 [Electronic Data Processing
Audits](../../300-40/chapter300-40.doc#edpaudits)

40.5 [Financial Audits](../../300-40/chapter300-40.doc#financialaudits)

40.5.1 [Financial Statement
Audits](../../300-40/chapter300-40.doc#financialstatementaudits)

40.5.2 [Government Performance and Results Act (GPRA)
Reviews](../../300-40/chapter300-40.doc#GPRA)

40.5.3 [GPRA Reporting
Requirements](../../300-40/chapter300-40.doc#GPRAReportingReq)

40.6 [Follow-up Audits](../../300-40/chapter300-40.doc#FollowupAudits)

40.7 [Contract
Oversight](../../300-40/chapter300-40.doc#ContractOversight)

40.7.1 [OA Contract Audit
Policy](../../300-40/chapter300-40.doc#OAContractAuditPolicy)

40.8 [Fraud, Waste, and Abuse Awareness During the Audit
Process](../../300-40/chapter300-40.doc#FraudWaste)

40.8.1 [Referrals to the Office of
Investigations](../../300-40/chapter300-40.doc#ReferralstoOI)

40.8.2 [Providing Assistance to the Office of
Investigations](../../300-40/chapter300-40.doc#ProvidingAssisttoOI)

> 40.9 [Review of Investigative Imprest
> Funds](../../300-40/chapter300-40.doc#ImprestFunds)

40.10 [OA Responsibilities Concerning Foreign Intelligence
Activities](../../300-40/chapter300-40.doc#ForeignIntelligenceActivities)

40.11 [Professional Services Other Than Audits (Nonaudit
Services)](../../300-40/chapter300-40.doc#MgtAdvisoryServices)

[Exhibit (300)-40.1 Audit Guide to Configuration
Management](../../300-40/chapter300-40.doc#ExhibitConfigurationMgt)

> [Exhibit (300)-40.2 Reconciliation of Investigative Imprest
> Fund](../../300-40/chapter300-40.doc#imprestreconciliation)

[(300) - 50 Strategic Planning Process](../../300-50/chapter300-50.doc)

50.1 [Overview](../../300-50/chapter300-50.doc#Overview)

50.2 [Strategic Planning
Responsibilities](../../300-50/chapter300-50.doc#StrategicPlanningResponsibilities)

50.3 [Determining Audit
Coverage](../../300-50/chapter300-50.doc#DeterminingAuditCoverage)

50.3.1 [Annual Audit
Plan](../../300-50/chapter300-50.doc#AnnualAuditPlan)

50.3.2 [Universe of Potentially Auditable
Areas](../../300-50/chapter300-50.doc#UniverseAuditAreas)

50.3.3 [Requests for Audit
Coverage](../../300-50/chapter300-50.doc#RequestsforAuditCoverage)

50.3.4 [Acknowledging Requests for Audit
Coverage](../../300-50/chapter300-50.doc#AcknowledingRequests)

50.4 [Macro Risk Assessment
Process](../../300-50/chapter300-50.doc#MacroRiskAssessment)

50.4.1 [Keys Factors to be Considered in a Macro Risk
Assessment](../../300-50/chapter300-50.doc#KeyFactorsRiskAssessment)

50.4.2 [Weighing Risk
Factors](../../300-50/chapter300-50.doc#WeighingRiskFactors)

50.4.3 [Documenting Research and/or
Analysis](../../300-50/chapter300-50.doc#DocumentingResearch)

50.4.4. [Factors to Consider When Weighing
Risks](../../300-50/chapter300-50.doc#RiskFactors)

50.4.5 [Results of Macro Risk
Assessment](../../300-50/chapter300-50.doc#ResultsMacroRiskAssess)

50.4.6 [Identifying and Developing Major Management Challenge
Areas](../../300-50/chapter300-50.doc#IdentifyingEmphasisAreas)

> 50.4.7 [Identifying and Prioritizing Audits within Major Management
> Challenge
> Areas](../../300-50/chapter300-50.doc#PriortizingEmphasisAreas)

50.4.8 [Identifying Other High Risk
Work](../../300-50/chapter300-50.doc#IdentifyingOtherDiscretionaryWork)

50.5 [Delivering Audit
Work](../../300-50/chapter300-50.doc#DeliveringAuditWork)

50.6 [Audit Leads](../../300-50/chapter300-50.doc#AuditLeads)

50.7 [Communications](../../300-50/chapter300-50.doc#Communications)

[Exhibit (300)-50.1 Audit Lead
Document](../../300-50/chapter300-50.doc#EchibitAuditLeadDoc)

[(300) - 60 Planning and Conducting
Audits](../../300-60/chapter300-60.doc)

60.1 [Overview](../../300-60/chapter300-60.doc#Overview)

60.2 [Planning Audits](../../300-60/chapter300-60.doc#PlanningAudits)

60.3 [General Planning
Techniques](../../300-60/chapter300-60.doc#GeneralPlanningTechniques)

1.  [Researching Legal and Regulatory
    Requirements](../../300-60/chapter300-60.doc#ResearchingLegal)

2.  [Audit Survey
    Techniques](../../300-60/chapter300-60.doc#AuditSurveyTechniques)

60.3.3 [Evaluating the Reliability of Computer-Processed
Data](../../300-60/chapter300-60.doc#EvaluatingReliabilityofComputerData)

60.4 [Requesting Electronic Data Processing (EDP)
Support](../../300-60/chapter300-60.doc#RequestingEDPSupport)

60.4.1 [EDP Staff Responsibilities Related to the Reliability of
Computer-Processed
Data](../../300-60/chapter300-60.doc#EDPStaffResponsibilities)

60.5 [Audit Plan](../../300-60/chapter300-60.doc#AuditPlan)

60.6 [Communications with
Management](../../300-60/chapter300-60.doc#Communications)

60.7 [Executive
Liaisons](../../300-60/chapter300-60.doc#ExecutiveLiaisons)

60.8 [Opening
Conferences](../../300-60/chapter300-60.doc#OpeningConferences)

60.9 [Fieldwork
Testing](../../300-60/chapter300-60.doc#FieldWorkTesting)

60.10 [Direct Communications with
Taxpayers](../../300-60/chapter300-60.doc#DirectCommunications)

60.11 [Audit Workpapers](../../300-60/chapter300-60.doc#AuditWorkpapers)

60.11.1 [Preparing
Workpapers](../../300-60/chapter300-60.doc#PreparingWorkpapers)

60.11.2 [Workpaper
Reviews](../../300-60/chapter300-60.doc#WorkpaperReviews)

60.12 [Elements of
Findings](../../300-60/chapter300-60.doc#ElementsofFindings)

60.13 [OA
Recommendations](../../300-60/chapter300-60.doc#OARecommendations)

> 60.14 [Criteria for Recommending Cancellation of Internal Revenue
> Service Programs and Modernization
> Projects](../../300-60/chapter300-60.doc#CriteriaCancel)

60.15 [Outcome Measures](../../300-60/chapter300-60.doc#OutcomeMeasures)

60.16 [Closing
Conferences](../../300-60/chapter300-60.doc#ClosingConferences)

> [Exhibit (300)-60.1 Assessment of Internal
> Controls](../../300-60/chapter300-60.doc#ExhibitAssessofIntControls)
>
> [Exhibit (300)-60.2 Standardized Audit Plan Approval
> Format](../../300-60/chapter300-60.doc#ExhibitAuditPlanFormat)
>
> [Exhibit (300)-60.3 GAO's Illustrative Generic Reexamination
> Criteria](../../300-60/chapter300-60.doc#ExhibitReexamination)

[(300) - 70 Reserved for Future Involvement in Contract
Audits](../../300-70/chapter300-70.doc)

[(300) - 80 Audit Techniques](../../300-80/chapter300-80.doc)

80.1 [Overview](../../300-80/chapter300-80.doc#Overview)

80.2 [Flowcharting](../../300-80/chapter300-80.doc#Flowcharting)

80.3 [Interviewing](../../300-80/chapter300-80.doc#Interviewing)

4.  [Sampling](../../300-80/chapter300-80.doc#Sampling)

> 80.4.1 [Types of Statistically Valid Sampling
> Methods](../../300-80/chapter300-80.doc#SampleTypes)

80.4.2 [Discovery
Sampling](../../300-80/chapter300-80.doc#DiscoverySampling)

80.4.3 [Stop or Go
Sampling](../../300-80/chapter300-80.doc#StoporGoSampling)

80.4.4 [Attribute
Sampling](../../300-80/chapter300-80.doc#AttributeSampling)

80.4.5 [Variable
Sampling](../../300-80/chapter300-80.doc#VariableSampling)

80.5 [Sample Size](../../300-80/chapter300-80.doc#SampleSize)

80.5.1 [Sample Sizes for Discovery
Sampling](../../300-80/chapter300-80.doc#SampleSizeforDiscovery)

80.5.2 [Sample Sizes for Stop or Go
Sampling](../../300-80/chapter300-80.doc#SampleSizeforStoporGo)

80.5.3 [Sample Sizes for Attribute
Sampling](../../300-80/chapter300-80.doc#SampleSizeforAttribute)

80.5.4 [Sample Sizes for Variable
Sampling](../../300-80/chapter300-80.doc#SampleSizeforVariable)

80.6 [Sample Selection](../../300-80/chapter300-80.doc#SampleSelection)

80.7 [Confirmation Program
Letters](../../300-80/chapter300-80.doc#ConfirmationProgramLetters)

80.7.1 [OMB Clearance of Confirmation Program
Letters](../../300-80/chapter300-80.doc#OMBClearance)

80.7.2 [Preparing Confirmation Program
Letters](../../300-80/chapter300-80.doc#PreparingConfirmationLetters)

80.7.3 [Telephone
Interviews](../../300-80/chapter300-80.doc#TelephoneInterviews)

80.8 [Subpoena Authority and
Procedures](../../300-80/chapter300-80.doc#SubpoenaAuthority)

> [Exhibit (300)-80.1 Sampling
> Techniques](../../300-80/chapter300-80.doc#ExhibitSamplingTechniques)
>
> [Exhibit (300)-80.2 Privacy Act and Paperwork Reduction Act
> Notice](../../300-80/chapter300-80.doc#ExhibitPrivacyAct)
>
> [Exhibit (300)-80.3 Levy Confirmation Letter
> 001](../../300-80/chapter300-80.doc#ExhibitLevy)
>
> [Exhibit (300)-80.4 Lien Confirmation Letter
> 002](../../300-80/chapter300-80.doc#ExhibitLien)

[(300) - 90 Reporting Audit Results](../../300-90/chapter300-90.doc)

90.1 [Overview](../../300-90/chapter300-90.doc#Overview)

90.2 [Guidance
Documents](../../300-90/chapter300-90.doc#GuidanceDocuments)

90.3 [OA Reporting
Documents](../../300-90/chapter300-90.doc#OAReportingDocuments)

> 90.4 [Issuance of TIGTA 7-Day Letter
> Reports](../../300-90/chapter300-90.doc#SevenDayLetterReports)
>
> 90.5 [Reporting on Compliance with Laws and Regulations and Certain
> Illegal
> Acts](../../300-90/chapter300-90.doc#ReportingonComplianceLawsandRegs)

90.6 [Indexing of OA Documents](../../300-90/chapter300-90.doc#Indexing)

90.7 [Referencing of OA
Documents](../../300-90/chapter300-90.doc#Referencing)

90.8 [Referencer's
Responsibilities](../../300-90/chapter300-90.doc#ReferencersResponsibilities)

90.9 [Manager's
Responsibilities](../../300-90/chapter300-90.doc#ManagersResponsibilities)

90.10 [Relying on the Work of
Others](../../300-90/chapter300-90.doc#RelyingonWorkofOthers)

> 90.11 [Interim Reporting Documents -- Memoranda and Discussion Draft
> Reports](../../300-90/chapter300-90.doc#MemosandDiscussionDrafts)

90.12 [Audit Reports](../../300-90/chapter300-90.doc#AuditReports)

90.12.1 [Title Page](../../300-90/chapter300-90.doc#TitlePage)

90.12.2 [Transmittal
Documents](../../300-90/chapter300-90.doc#TransmittalDocuments)

90.12.3 [Table of Contents](../../300-90/chapter300-90.doc#TOC)

90.12.4 [Abbreviations](../../300-90/chapter300-90.doc#Abbreviations)

> 90.12.5 [Background](../../300-90/chapter300-90.doc#Background)
>
> 90.12.6 [Results of Review](../../300-90/chapter300-90.doc#Results)
>
> 90.12.7 [Detailed Objective(s), Scope, and
> Methodology](../../300-90/chapter300-90.doc#ObjectiveScope)
>
> 90.12.8 [Major Contributors to This
> Report](../../300-90/chapter300-90.doc#majorcontributors)

90.12.9. [Report Distribution
List](../../300-90/chapter300-90.doc#ReportDistribution)

90.12.10 [Outcome
Measures](../../300-90/chapter300-90.doc#OutcomeMeasures)

90.12.11 [Management\'s Response to the Draft
Report](../../300-90/chapter300-90.doc#ManagementsResponse)

90.12.12 [Other Appendices as
Needed](../../300-90/chapter300-90.doc#OtherAppendices)

90.13 [Recommendations](../../300-90/chapter300-90.doc#Recommendations)

90.14 [Audit Highlights](../../300-90/chapter300-90.doc#AuditHighlights)

90.15 [Preparing
Reports](../../300-90/chapter300-90.doc#PreparingReports)

90.16 [Disclosure of
Information](../../300-90/chapter300-90.doc#DisclosureofInformation)

90.17 [Citations for Legal Authorities Commonly Used in
Reports](../../300-90/chapter300-90.doc#Citations)

90.18 [OA Report Numbering
System](../../300-90/chapter300-90.doc#OAReportNumberingSystem)

> 90.19 [Preparing Joint Audit Management Enterprise System Corrective
> Action Forms](../../300-90/chapter300-90.doc#PreparingITCSForms)

90.20 [Reports Requiring Sensitive But Unclassified (SBU)
Designations](../../300-90/chapter300-90.doc#LOUReports)

> 90.21 [Reports Using the PowerPoint
> Template](../../300-90/chapter300-90.doc#PowerPointtemplate)

90.22 [Positive Reports](../../300-90/chapter300-90.doc#PositiveReports)

90.23 [Roll-up Reports](../../300-90/chapter300-90.doc#RollupReports)

90.24 [Financial Statement and Financial Related Audit
Reports](../../300-90/chapter300-90.doc#FinancialReports)

90.25 [Reports on Follow-up
Audits](../../300-90/chapter300-90.doc#ReportsonFollowupAudits)

90.26 [Identifying and Reporting Outcome
Measures](../../300-90/chapter300-90.doc#IdentifyingOutcomeMeasures)

90.26.1 [Definitions and Examples of the Eight Audit
Outcomes](../../300-90/chapter300-90.doc#DefinitionsAuditOutcomes)

90.27 [Outcome Measure Summary
Document](../../300-90/chapter300-90.doc#AuditProjectSummaryandImpactAssess)

> 90.28 [OA Process for Following Up on Audit Reports with Questioned
> Costs and/or Recommendations That Funds Be Put to Better
> Use](../../300-90/chapter300-90.doc#QuestionedCosts)
>
> 90.29 [OA Process for Tracking Erroneous/Improper Payments Identified
> in Audit Reports](../../300-90/chapter300-90.doc#erroneouspaymnts)
>
> 90.29.1 [Procedures for Identifying Erroneous/Improper
> Payments](../../300-90/chapter300-90.doc#erroneouspayproced)
>
> [Exhibit (300)-90.1 Indexed and Referenced Document
> Example](../../300-90/chapter300-90.doc#ExhibitIndexingExample)
>
> [Exhibit (300)-90.2 Examples of Information that Should Not Be
> Included in Inspector General
> Reports](../../300-90/chapter300-90.doc#ExhibitInforNotinReports)
>
> [Exhibit (300)-90.3 Citations for Commonly Used Legal
> Authorities](../../300-90/chapter300-90.doc#ExhibitCitations)
>
> [Exhibit (300)-90.4 Instructions for Inserting PowerPoint
> Presentations into Audit
> Reports](../../300-90/chapter300-90.doc#ExhibitPowerPointInstructions)
>
> [Exhibit (300)-90.5 Audit Product Distribution
> Procedures](../../300-90/chapter300-90.doc#ExhibitDistribMatrix)

[(300) - 100 Quality Assurance
Program](../../300-100/chapter300-100.doc)

100.1 [Overview](../../300-100/chapter300-100.doc#Overview)

100.2 [Policy](../../300-100/chapter300-100.doc#Policy)

100.3 [Internal Quality Assurance Program
Reviews](../../300-100/chapter300-100.doc#QAReportReviews)

100.3.1 [Guidelines for Performing Internal Quality Assurance
Reviews](../../300-100/chapter300-100.doc#GuidelinesQAInternalReviews)

100.3.2 [Planning the Scope of an Internal Quality Assurance
Review](../../300-100/chapter300-100.doc#PlanningScopeQAReviews)

100.3.3 [Internal Quality Assurance Review
Fieldwork](../../300-100/chapter300-100.doc#InternalQAFieldWork)

100.3.4 [Reporting Internal Quality Assurance
Results](../../300-100/chapter300-100.doc#ReportingQAResults)

100.4 [External Quality Control
Reviews](../../300-100/chapter300-100.doc#ExternalQualityControlReviews)

100.5 [Quality Assurance Pre-Issuance Reviews of TIGTA Audit
Reports](../../300-100/chapter300-100.doc#QAReportReviews)

> [Exhibit (300)-100.1 Questionnaire for Directors - Adherence to
> Quality Control Policies and
> Procedures](../../300-100/chapter300-100.doc#ExhibitQuestionnaireDirectors)
>
> [Exhibit (300)-100.2 Quality Assurance Checklist for Review of
> Individual
> Audits](../../300-100/chapter300-100.doc#ExhibitQAChecklistIndividualAudits)

[(300) - 110 External Reporting of Audit
Activities](../../300-110/chapter300-110.doc)

> 110.1 [OA\'s Input for the Inspector General Semiannual Report to the
> Congress](../../300-110/chapter300-110.doc#OAInputSAR)
>
> 110.2 [OA\'s Input for Congressional Testimony and Requests for
> Information from the
> Congress](../../300-110/chapter300-110.doc#OAInputCongressionalTestimony)

[(300) - 120 Management Information
System](../../300-120/chapter300-120.doc)

120.1 [Overview](../../300-120/chapter300-120.doc#Overview)

> 120.2 [TeamCentral Management Information System Roles and
> Responsibilities](../../300-120/chapter300-120.doc#TCMISRoles)
>
> 120.3 [Procedures for Maintaining the TeamSchedule
> Inventory](../../300-120/chapter300-120.doc#Procedures)
>
> 120.3.1 [Project Initiation
> Requests](../../300-120/chapter300-120.doc#ProjectInitiation)
>
> 120.3.2 [Establishing the TeamMate File on the TeamCentral
> MIS](../../300-120/chapter300-120.doc#Establishing)
>
> 120.3.3 [Project Milestones and Project
> Updates](../../300-120/chapter300-120.doc#Milestones)
>
> 120.3.4 [Audit
> Finalization](../../300-120/chapter300-120.doc#Finalization)

4.  [TCMIS Code
    Definitions](../../300-120/chapter300-120.doc#CodeDefinitions)

##  120.4.1 [Codes Used for Special Audit Projects](../../300-120/chapter300-120.doc#SpecProjCodes)

###  120.4.2 [Presidential Management Agenda Initiatives (PMAI) Codes](../../300-120/chapter300-120.doc#PMAICodes)

120.4.3 [Major Management Challenges
Codes](../../300-120/chapter300-120.doc#MMCCodes)

120.4 4 [Origin of Audit
Codes](../../300-120/chapter300-120.doc#OriginCodes)

120.5 [TCMIS Reports](../../300-120/chapter300-120.doc#TCMISReports)

120.6 [Audit Time
Report](../../300-120/chapter300-120.doc#AuditTimeReport)

> [Exhibit (300)-120.1 Pre-Defined TCMIS
> Numbers](../../300-120/chapter300-120.doc#ExhibitPredefinedNumbers)
>
> [Exhibit (300)-120.2 MIS Project Profile and Data
> Element](../../300-120/chapter300-120.doc#ExhibitProjectProfile)s
>
> [Exhibit (300)-120.3 Presidential Management Agenda Initiatives Report
> Excerpts](../../300-120/chapter300-120.doc#ExhibitPMAI)
>
> [Exhibit (300)-120.4 Major Management Challenges
> Codes](../../300-120/chapter300-120.doc#ExhibitMMCodes)
>
> [Exhibit (300)-120.5 Origin of Audit
> Codes](../../300-120/chapter300-120.doc#ExhibitAuditOrigin)

[(300) - 130 Retention, Control and Security of Audit
Documents](../../300-130/chapter300-130.doc)

130.1 [OA Records
Overview](../../300-130/chapter300-130.doc#OARecordsOverview)

> 130.2 [Workpaper
> Files](../../300-130/chapter300-130.doc#WorkpaperFiles)

130.3 [Audit Project Control
Files](../../300-130/chapter300-130.doc#AuditProjectControlFiles)

4.  [Document Control in the Office of Management and
    Policy](../../300-130/chapter300-130.doc#DocumentControlinOMP)

5.  [Administrative Files](../../300-130/chapter300-130.doc#adminfiles)

6.  [Security of Audit Work
    Areas](../../300-130/chapter300-130.doc#SecurityofAuditWorkAreas)

7.  [Annual Review of Physical, Computer, Document Security, and
    Disposition of
    Records](../../300-130/chapter300-130.doc#annualsecurity)

8.  [Requests for Inspector General
    Documents](../../300-130/chapter300-130.doc#RequestsforIGDocuments)

> [Exhibit (300)-130.1 TIGTA Records Control Schedule
> Excerpts](../../300-130/chapter300-130.doc#retention)
>
> [Exhibit (300)-130.2 Audit Document Naming
> Conventions](../../300-130/chapter300-130.doc#ExhibitNamingConventions)
>
> [Exhibit (300)-130.3 Annual Security and Records Disposition Checklist
> Physical Security
> Guidelines](../../300-130/chapter300-130.doc#exhibitannualreview)
>
> [Exhibit (300)-130.4 SF700 -- Security Container Information
> Form](../../300-130/chapter300-130.doc#FORM700)

[(300) - 140 Staff Development](../../300-140/chapter300-140.doc)

140.1 [Overview](../../300-140/chapter300-140.doc#overview)

140.2 [Identification of Training by
Position](../../300-140/chapter300-140.doc#identification)

140.3 [Position Development
Plan](../../300-140/chapter300-140.doc#posdevplan)

140.4 [Delineation of Auditor Responsibilities by
Position](../../300-140/chapter300-140.doc#delineation)

140.5 [Maintaining Support Documentation for Training
Classes](../../300-140/chapter300-140.doc#documentation)

140.6 [Time and Expense Capture of Training
Courses](../../300-140/chapter300-140.doc#time)

140.7 [Training Classes Offered by Outside
Vendors](../../300-140/chapter300-140.doc#training)

140.8 [CPE Seminars by Business
Units](../../300-140/chapter300-140.doc#cpeseminar)

140.9 [Onsite Outside Vendor Training
Presentations](../../300-140/chapter300-140.doc#onsite)

140.10 [In-House Training
Presentations](../../300-140/chapter300-140.doc#inhouse)

140.11 [Self-Study Courses](../../300-140/chapter300-140.doc#self)

140.12 [Encouragement to Obtain Professional
Certifications](../../300-140/chapter300-140.doc#encouragement)

140.13 [Details](../../300-140/chapter300-140.doc#details)

> 140.14 [CPE Requirements](../../300-140/chapter300-140.doc#cperequire)