Resources about Changes to the IRP Audit Process
Changes took place in the IRP audit process effective July 1, 2013.
- Questions and Answers: Updated August 15, 2013. The majority of these questions were asked during the Implementation of the IRP Audit Rewrite webinar on April 25, 2013. Answers have been provided for the IRP community by the members of the Compliance Audit Working Group.
- Webinar: Implementation of the IRP Audit Rewrite. Recorded on April 25, 2013.
- Ballot 371 Audit Rewrite: The passed ballot showing changes in the International Registration Plan and the Audit Procedures Manual.
- Updated Audit Procedures Manual and Plan: Updated per changes to be effective July 1, 2013 included in Ballot 371.
- Registrant notification: This is a possible tool for jurisdictions created by CAWG in September 2012 to notify registrants of the new IRP audit requirements. The document explains the record keeping requirements for a registrant for manual and vehicle tracking systems, as well as the new Inadequate Records Assessment. Possible uses of the document by jurisdictions include: emailing it to registrants, including it in current audit mailings, or as a handout to walk-in renewals. The letter can be modified to meet jurisdiction needs.
Background Provided Prior to Ballot Passage
Ballot 371 Audit Rewrite passed on Sep. 20, 2011.
There were two main concepts this committee wanted to emphasize in the updated APM. First, the last few years have seen a shift in the auditing profession as a whole from rules based auditing to principal based auditing. The second concept is a fundamental shift in the understanding of the words "must” and "should.” In the current and prior versions of the APM anything that was a "should” was considered to be optional by many auditors and jurisdictions and therefore not peer reviewable.