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					                                                                                                Sub-Areas for Internal Controls Risk Assessment (SORTED)




                              Assessment of Risk


                                                                                                                                                                       Adequacy and
                                                                                  Stakeholder   Data Analysis     Size of           New               Organizational   Effectiveness   Prior      Last             Total Risk
                                                                                  Concerns      for Trends        Program           Program           Change           of Internal     Findings   Coverage         Score
                                                                                                                                                                       Controls
    RANK




                                                Risk Weights                            7               4                 3                 6                5               8                2         1                 36


           Emphasis Area
            and Sub-Area      Business Process/Auditable Areas
              Numbers
           Provide Info.
           Serv. 1
                                                                                        3               2                 3                 3                3               3                3         1                102
                                 Develop and Monitor Information Systems
1                             Standards
           Customer
           Service
           Activities 1                                                                 3               3                 3                 3                3               2                3         2                 99

2                               Telephones
           Account
           Settlements 1
                                                                                        3               3                 3                 2                2               3                3         3                 97

3                               Adjustments/Correspondence
           Provide Info.
           Serv. 6
                                                                                        3               2                 3                 3                2               3                3         1                 97
                                Systems Software and Programming
4                             Maintenance Activities
           Examine Returns
           1
                                                                                        3               3                 3                 3                1               3                3         1                 96

5                               Identification and Selection of Returns
           Privacy and
           Security 2
                                                                                        3               2                 3                 2                3               3                2         1                 94
                                 Management Oversight of the Service's Security
6                             Program
           Remittance Proc.
           1
                                                                                        2               3                 3                 3                2               3                3         1                 94

7                               Receipt and Control Activities
           Collect Taxes 6

                                                                                        2               2                 2                 3                3               3                3         1                 92

8                               Suspended Accounts (includes Bankruptcies)
           Provide Info.
           Serv. 9
                                                                                        3               2                 3                 3                3               2                2         1                 92

9                               Computer Room/Facility Management




                                                                                                                        1 of 10                                                                    b050b2e9-fa5a-444e-a102-926d5c28f180.xls   7/15/2011
                                                                                            Sub-Areas for Internal Controls Risk Assessment (SORTED)




                        Assessment of Risk


                                                                                                                                                                   Adequacy and
                                                                              Stakeholder   Data Analysis     Size of           New               Organizational   Effectiveness   Prior      Last             Total Risk
                                                                              Concerns      for Trends        Program           Program           Change           of Internal     Findings   Coverage         Score
                                                                                                                                                                   Controls
     Invest. Criminal
     Violations 1
                                                                                    3               2                 1                 3                2               3                2         3                 91
                           Identification and Selection of Cases for
10                      Investigation (Includes Info Gathering)
     Procurement 2

                                                                                    3               2                 3                 2                2               3                2         3                 91

11                         Post-award
     Provide Info.
     Serv. 4
                                                                                    3               2                 3                 2                2               3                3         1                 91

12                         Systems Development Process
     Collect Taxes 2

                                                                                    3               2                 1                 2                3               3                3         1                 90

13                         Remittance Processing (includes Forms 809)
     Examine Returns
     2
                                                                                    3               3                 3                 2                1               3                3         1                 90

14                         Management of Case Inventories
     Procurement 1

                                                                                    3               2                 3                 2                2               3                2         2                 90

15                         Pre-award
     Account
     Settlements 2
                                                                                    3               3                 3                 2                2               2                3         3                 89

16                         District Office Adjustments
     Account
     Settlements 3
                                                                                    3               2                 2                 2                2               3                3         2                 89

17                         Service Center Collection Branch
     Collect Taxes 7

                                                                                    3               2                 2                 3                1               3                3         1                 89
                           Enforcement Actions (liens, levies, seizures and
18                      sales)
     Provide Info.
     Serv. 3
                                                                                    3               2                 3                 3                2               2                2         1                 87

19                         Investment Decision Management Process
     Collect Taxes 5

                                                                                    3               2                 1                 3                1               3                3         1                 86

20                         Offers in Compromise




                                                                                                                    2 of 10                                                                    b050b2e9-fa5a-444e-a102-926d5c28f180.xls   7/15/2011
                                                                                          Sub-Areas for Internal Controls Risk Assessment (SORTED)




                         Assessment of Risk


                                                                                                                                                                 Adequacy and
                                                                            Stakeholder   Data Analysis     Size of           New               Organizational   Effectiveness   Prior      Last             Total Risk
                                                                            Concerns      for Trends        Program           Program           Change           of Internal     Findings   Coverage         Score
                                                                                                                                                                 Controls
     Research 1

                                                                                  3               2                 3                 2                1               3                2         3                 86
                            National Office Research and Analysis (NORA)
21                       Activities
     Rev. Acctg. 1

                                                                                  3               2                 3                 2                1               3                3         1                 86

22                         Accounting Function Activities
     Provide Info.
     Serv. 2
                                                                                  2               2                 3                 2                2               3                3         1                 84
                            Requirements Management Activities (including
23                       developing business cases)
     Collect Taxes 4

                                                                                  3               3                 2                 3                1               2                2         1                 83

24                         Installment Agreements
     Managing HR 2

                                                                                  2               2                 2                 2                2               3                3         3                 83

25                         Position Management and Classification Process
     Collect Taxes 3

                                                                                  2               3                 3                 2                1               3                2         2                 82

26                         Uncollectible Accounts
     Proc. Information
     Returns 1
                                                                                  2               2                 3                 3                2               2                2         2                 81
                           Magnetic and Electronic Media Transfer and
27                       Security Controls
     Secure
     Delinquent
     Returns 1                                                                    3               2                 3                 2                2               2                2         1                 81

28                         Secure Delinquent Returns
     Examine Returns
     3
                                                                                  3               2                 3                 1                1               3                2         2                 79

29                         Processing Exam Assessments and Payments
     Managing HR 3

                                                                                  2               2                 2                 2                2               3                1         3                 79

30                         Labor Relations Process
     Managing Real
     Prop. 2
                                                                                  3               2                 1                 2                1               3                2         2                 79
                           Maintenance and Disposal of Property and
31                       Equipment




                                                                                                                  3 of 10                                                                    b050b2e9-fa5a-444e-a102-926d5c28f180.xls   7/15/2011
                                                                                             Sub-Areas for Internal Controls Risk Assessment (SORTED)




                         Assessment of Risk


                                                                                                                                                                    Adequacy and
                                                                               Stakeholder   Data Analysis     Size of           New               Organizational   Effectiveness   Prior      Last             Total Risk
                                                                               Concerns      for Trends        Program           Program           Change           of Internal     Findings   Coverage         Score
                                                                                                                                                                    Controls
     Proc. Information
     Returns 2
                                                                                     2               3                 3                 3                2               1                3         2                 79

32                          Underreporter Program
     Provide Info.
     Serv. 5
                                                                                     2               2                 2                 3                2               2                2         1                 77
                           Change Control Management Process (including
33                       Configuration Management )
     Provide Info.
     Serv. 7
                                                                                     2               2                 2                 2                3               2                2         1                 76

34                          Product Assurance (SAT)
     Customer
     Service
     Activities 3                                                                    3               2                 1                 2                2               2                2         1                 75

35                          Walk- in
     Determine EO
     Status 2
                                                                                     3               2                 1                 2                2               2                2         1                 75

36                          Examination of Case Inventories
     Invest. Criminal
     Violations 4
                                                                                     3               1                 1                 2                1               3                2         2                 75

37                          Seized Assets and Forfeitures
     Process Returns
     2
                                                                                     2               2                 3                 3                1               2                2         1                 75

38                          Data Conversion/Input Activities
     Invest. Criminal
     Violations 6
                                                                                     2               2                 1                 1                2               3                3         2                 73
                            Investigative Imprest Fund (includes Undercover
39                       expenditures)
     Privacy and
     Security 1
                                                                                     3               2                 2                 2                1               2                2         1                 73

40                          Effectiveness of Privacy and Disclosure Controls
     Provide Info.
     Serv. 8
                                                                                     2               2                 3                 2                2               2                1         2                 73

41                          Performance Management Process
     Remittance Proc.
     3
                                                                                     3               2                 3                 3                1               1                1         2                 73

42                       EFTPS/FTD Processing Activities




                                                                                                                     4 of 10                                                                    b050b2e9-fa5a-444e-a102-926d5c28f180.xls   7/15/2011
                                                                                             Sub-Areas for Internal Controls Risk Assessment (SORTED)




                        Assessment of Risk


                                                                                                                                                                    Adequacy and
                                                                               Stakeholder   Data Analysis     Size of           New               Organizational   Effectiveness   Prior      Last             Total Risk
                                                                               Concerns      for Trends        Program           Program           Change           of Internal     Findings   Coverage         Score
                                                                                                                                                                    Controls
     Invest. Criminal
     Violations 5
                                                                                     2               2                 1                 1                2               3                3         1                 72

43                         Investigative Equipment
     Managing HR 1

                                                                                     2               2                 2                 2                2               2                2         2                 72

44                         Determining Staffing Needs
     Account
     Settlements 4
                                                                                     2               2                 2                 2                2               2                1         2                 70

45                         Processing Division
     Invest. Criminal
     Violations 2
                                                                                     3               2                 1                 2                1               2                2         1                 70
                           Management of Case Inventories (includes info
46                      items)
     Invest. Criminal
     Violations 3
                                                                                     3               2                 1                 2                1               2                1         3                 70
                           Case Closing Actions (prosecutions,
47                      discontinued cases, probation, etc.)
     Process Returns
     4
                                                                                     2               2                 3                 2                1               2                2         1                 69

48                         Document Perfection - Error Resolution Activities
     Budgeting 1

                                                                                     2               2                 3                 2                1               2                1         1                 67

49                         Budget Formulation and Execution
     Customer
     Service
     Activities 2                                                                    3               2                 2                 1                1               2                2         1                 67
                          Designing and Distributing Tax Forms and
50                      Publications
     Process Returns
     1
                                                                                     2               1                 3                 1                1               3                2         1                 67

51                         Receipt and Control Activities
     Process Returns
     8
                                                                                     2               1                 2                 1                1               3                2         1                 64

52                         Notice Review
     Budgeting 2

                                                                                     2               2                 3                 1                1               2                2         1                 63

53                         Receipts and Disbursements




                                                                                                                     5 of 10                                                                    b050b2e9-fa5a-444e-a102-926d5c28f180.xls   7/15/2011
                                                                                               Sub-Areas for Internal Controls Risk Assessment (SORTED)




                        Assessment of Risk


                                                                                                                                                                      Adequacy and
                                                                                 Stakeholder   Data Analysis     Size of           New               Organizational   Effectiveness   Prior      Last             Total Risk
                                                                                 Concerns      for Trends        Program           Program           Change           of Internal     Findings   Coverage         Score
                                                                                                                                                                      Controls
     Privacy and
     Security 3
                                                                                       2               2                 3                 1                1               2                2         1                 63
                           Operational Controls (including disaster recovery
54                      and access to facilities)
     Remittance Proc.
     2
                                                                                       2               2                 3                 1                1               2                2         1                 63

55                         Lockbox Processing Activities
     Settle Appeals 1

                                                                                       2               1                 2                 2                1               2                2         2                 63

56                         Management of Case Inventories
     Managing Real
     Prop. 1
                                                                                       2               2                 1                 2                1               2                1         2                 62

57                         Space Acquisition and Management Process
     Privacy and
     Security 4
                                                                                       2               2                 2                 1                1               2                3         1                 62
                            Technical Controls (including audit trails, access
58                      to systems, and telecom)
     Approve and
     Monitor EP 2
                                                                                       2               2                 1                 2                2               1                1         2                 59
                           Actions to Monitor Adherence to Plans (funding
59                      level of plan)
     Process Returns
     5
                                                                                       1               1                 3                 2                1               2                2         2                 59

60                         Document Perfection - Code and Edit Activities
     Process Returns
     7
                                                                                       1               1                 1                 2                1               3                1         2                 59

61                         Unpostable Activities
     Procurement 3

                                                                                       1               2                 1                 2                1               2                2         2                 57

62                         Other Programs
     Approve and
     Monitor EP 1
                                                                                       1               2                 2                 2                2               1                1         3                 56

63                         Determination Letters
     Determine EO
     Status 1
                                                                                       1               2                 2                 2                2               1                1         3                 56

64                        Determination Letters




                                                                                                                       6 of 10                                                                    b050b2e9-fa5a-444e-a102-926d5c28f180.xls   7/15/2011
                                                                                     Sub-Areas for Internal Controls Risk Assessment (SORTED)




                       Assessment of Risk


                                                                                                                                                            Adequacy and
                                                                       Stakeholder   Data Analysis     Size of           New               Organizational   Effectiveness   Prior      Last             Total Risk
                                                                       Concerns      for Trends        Program           Program           Change           of Internal     Findings   Coverage         Score
                                                                                                                                                            Controls
     Process Returns
     3
                                                                             1               2                 1                 1                1               2                2         3                 52

65                        Quality Assurance Activities
     Provide Info.
     Serv. 10
                                                                             1               1                 3                 1                1               2                2         1                 52
                         Administration and Control of End-User
66                     Computing Resources
     Process Returns
     6
                                                                             1               1                 1                 2                1               2                1         1                 50
                          Document Perfection - Rejects and Suspense
67                     Activities
     Collect Taxes 1


                          Management of Case Inventories
68                     This sub area will be ranked in future years




                                                                                                             7 of 10                                                                    b050b2e9-fa5a-444e-a102-926d5c28f180.xls   7/15/2011
                                                                                           Major Areas for Emphasis Area Risk Assessment (SORTED)




           Assessment of Risk


                                                                                                                                                                         Adequacy and
                                                                                       Stakeholder     Data Analysis         Size of      New           Organizational   Effectiveness   Prior           Last              Total Risk
                                                                                       Concerns        for Trends            Program      Program       Change           of Internal     Findings        Coverage          Score
                                                                                                                                                                         Controls
    RANK




                                             Risk Weights                                    8                 5                   4                7          6               3                2                1                 36


                   Business Process Empahsis Areas          (source of ranking data)



                                                                                             3                 2                   3                3          2               3                3                1                 95

1          Providing Information Services - (overall narrative)


                                                                                             3                 3                   3                2          2               3                3                3                 86

2          Account Settlements and Adjustments - (average)


                                                                                             2                 3                   3                3          2               2                3                2                 85

3          Processing Information Returns - (average)


                                                                                             3                 3                   3                2          1               3                3                1                 85

4          Examine Questionable Returns - (average)


                                                                                             3                 2                   2                3          2               3                3                1                 84

5          Collect Delinquent Taxes - (average)


                                                                                             3                 2                   3                3          1               2                2                1                 84

6          Processing Tax Returns - (overall narrative)


                                                                                             3                 2                   3                2          2               2                2                1                 83

7          Secure Delinquent Returns - (from general narrative)


                                                                                             3                 2                   3                2          1               3                2                3                 82

8          Research and Development - (average)


                                                                                             3                 2                   2                2          2               2                2                1                 82

9          Customer Service Activities - (average)



                                                                                                                   8 of 10                                                                      b050b2e9-fa5a-444e-a102-926d5c28f180.xls 7/15/2011
                                                                                        Major Areas for Emphasis Area Risk Assessment (SORTED)




     Assessment of Risk


                                                                                                                                                                      Adequacy and
                                                                                    Stakeholder     Data Analysis         Size of      New           Organizational   Effectiveness   Prior           Last              Total Risk
                                                                                    Concerns        for Trends            Program      Program       Change           of Internal     Findings        Coverage          Score
                                                                                                                                                                      Controls



                                                                                          2                 2                   2                2          2               3                2                2                 76

10   Procuring Goods and Services - (average)


                                                                                          2                 2                   3                3          1               2                2                1                 76

11   Remittance Processing - (overall narrative)


                                                                                          3                 2                   1                2          2               2                2                1                 75

12   Determine Qualification for Exempt Organization Status - (general narrative)


                                                                                          2                 2                   2                2          2               3                2                3                 75

13   Managing and Developing Human Resources


                                                                                          3                 2                   2                1          2               2                2                1                 72

14   Ensuring Privacy and Security of Data - (overall narrative)


                                                                                          3                 2                   1                2          1               3                2                2                 67

15   Managing Real Estate, Property, and Equipment - (average)


                                                                                          2                 2                   3                2          1               2                2                1                 65

16   Budgeting and Financial Management - (average)


                                                                                          1                 2                   1                2          3               1                1                3                 62

17   Revenue Accounting - (1 sub-area)


                                                                                          1                 2                   2                2          2               1                2                2                 61

18   Investigate Criminal Violations - (average)


                                                                                          2                 1                   2                2          1               2                2                2                 61

19   Provide Settlements for Appeals - (1 sub-area)


                                                                                          1                 2                   1                2          2               1                1                2                 55

20   Approval of and Monitor Adherence to Employee Plans - (general narrative)




                                                                                                                9 of 10                                                                      b050b2e9-fa5a-444e-a102-926d5c28f180.xls 7/15/2011
                         Major Areas for Emphasis Area Risk Assessment (SORTED)




Assessment of Risk


                                                                                                   Adequacy and
                     Stakeholder     Data Analysis     Size of          New       Organizational   Effectiveness   Prior           Last              Total Risk
                     Concerns        for Trends        Program          Program   Change           of Internal     Findings        Coverage          Score
                                                                                                   Controls




20




                                                10 of 10                                                                  b050b2e9-fa5a-444e-a102-926d5c28f180.xls 7/15/2011

				
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Description: Resolution to Collect Taxes document sample