Auto Dealerships - Audit Technique Guide - Uncle Fed's Tax*Board
Auto Dealerships - Audit Technique Guide - Uncle Fed's Tax*Board
Auto Dealerships - Audit Technique Guide - Uncle Fed's Tax*Board
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Part 4<br />
Appendices<br />
Appendix A<br />
Initial Interview<br />
NOTE: These are suggested initial interview questions and concepts. They are not to be<br />
construed as being totally exhaustive of the subject matter nor would it be productive to ask each<br />
question listed here. Their purpose is to serve as a memory jogger to enable the agent to frame<br />
the questions necessary for their specific examination. Many of these concepts can be utilized to<br />
frame questions on Information Document Requests.<br />
1. How long have you been involved in this business? What are your duties?<br />
2. What is your personal background? (Brief biography including education; training; or special<br />
skills.)<br />
3. Who are the officers/general partners in the dealership?<br />
4. Who are the shareholders/partners in the dealership?<br />
5. Please provide an organizational chart, to be retained by the agent, of all entities, business<br />
organizations, associations, or individuals related in any degree or manner to the dealership<br />
and any officers/shareholders or partners of the same corporation/partnership.<br />
6. Are any of these entities, business organizations, associations, or individuals involved in any<br />
degree or interest with any of the following activities:<br />
a. Insurance Companies<br />
b. Warranty Companies<br />
c. Advertising Companies or Associations<br />
d. Trucking Companies<br />
e. Wholesale <strong>Auto</strong> or Parts Sales<br />
f. Leasing<br />
g. What dealer associations do you belong to? (Look for political contributions; political<br />
action committees.)<br />
A-1
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