Procedures for auditing exempt organizations depend on the particular audit technique used. Procedures vary depending on whether an audit uses field, office, or correspondence/OCEP (Office Correspondence Examination Program) techniques. Field examinations of large, complex organizations that require a team of specialized revenue agents, as well as coordination between IRS functions and other governmental agencies, are conducted using team audit procedures. The appropriate audit technique for each case is based on the potential issues involved, the scope of the examination, and the most effective way to gather required information. Generally, group managers are responsible for determining the appropriate audit technique.
For a discussion of appeal procedures for unagreed issues in exempt organizations cases, see Publication 892. For more information about special rules that apply when auditing churches, see Church Examination Procedures.