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Office of Audit Business Units

Compliance and Enforcement Operations (CEO)

CEO reviews reporting, filing, and payment compliance Internal Revenue Service (IRS)-wide. This includes the Examination and Collection functions of all taxpayer groups, both international and domestic (except for tax-exempt organizations). CEO focuses on all activities concerning compliance with and enforcement of tax laws and regulations, including Criminal Investigation and tax preparers involved in inappropriate or criminal activity.

Management Planning and Workforce Development (MPWD)

MPWD provides both mission-critical support and assistance to the entire Office of Audit organization. Key audit management responsibilities include guidance and direction for strategic and annual planning; quality assurance and oversight; recruiting, training, and professional developmental activities; performance budgeting, and advanced data analytics. Specifically, MPWD ensures direction and collaborative support needed to assist the Office of Audit in meeting its plans to address the major management and performance challenges and key cross-cutting issues confronting the IRS.

Management Services and Exempt Organizations (MSE)

MSE reviews several IRS programs and offices, including Financial Management, the Tax Exempt and Government Entities Division, the Agency-Wide Shared Services function, the IRS Human Capital Office, and acquisition and procurement fraud. MSE also addresses IRS offices reporting directly to the IRS Commissioner, including the Taxpayer Advocate Service; Office of Chief Counsel; Independent Office of Appeals; Office of Equity, Diversity, and Inclusion; and Office of Research, Applied Analytics, and Statistics.

Returns Processing and Account Services (RPA)

RPA reviews activities related to the preparation and processing of tax returns and the issuing of refunds to taxpayers. This includes customer service activities, outreach efforts, tax law implementation, taxpayer assistance, notices, submission processing, and upfront compliance. RPA focuses on:  1) all activities leading to the preparation, filing, processing, posting, and adjusting of tax returns and related tax account information for both business and individual taxpayers and 2) the authorization and monitoring of tax preparers and electronic filing providers.

Security and Information Technology Services (SITS)

SITS assesses the IRS’s information technology programs by implementing audit strategies that evaluate: cybersecurity, including reviews of audit trails, privacy, security monitoring and reporting, and incident management; systems development, including reviews of the Key Modernization Investments, computer applications supporting various IRS programs, and other high-priority projects and applications; and information technology operations, including reviews of Computing Center operations, asset and data management controls, disaster recovery capabilities, and information technology procurement practices.