Mich. Admin. Code R 205.2002 — Technical training; competence for field audits

Rule 2. (1) Auditors must meet the minimum educational requirements outlined by
the Michigan civil service commission in the applicable civil service job specification.
(2) Auditors must possess the professional competence needed to adequately address
the field audit objectives and perform the field audit.
(3) Auditors must have adequate tec hnical training and prof iciency to perform a
field audit. Auditors must satisfactorily comp lete relevant departmental training prior to
conducting an audit.
(4) Departmental training must be c onducted by employees who have previously
demonstrated competence in the area in which training is being provided. Training
includes instruction in all of the following:
(a) The tax under audit.

(b) Sampling methods employed in the audit.
(c) Software and other technology used in the audit.
(5) Auditors must have appropriate technical knowledge. A ppropriate technical
knowledge contemplates all of the following:
(a) The ability and resources to conduct necessary research.
(b) Access to consult with knowledgeable individuals as necessary.
(c) Sufficient experience to evaluate the need for additional research or consultation
with others.