Enterprise (External) Audit RecordThe records contained in this Schedule are maintained by Enterprise Audit Management (EAM), Office of the Chief Risk Officer and all IRS business units with audit reporting requirements. This Schedule standardizes Service-wide disposition policies for audit records arising from Government Accountability Office (GAO), Treasury Inspector General for Tax Administration (TIGTA) and/or the Department of the Treasury’s Office of Inspector General (OIG) audits and supersedes previously approved business-level authorities cross-walked and annotated in the context of specific RCS chapters. Records covered by this Schedule support processes and activities related to EAM’s oversight of IRS audit responses to audit activities conducted by external entities possessing the statutory and regulatory authority to review, evaluate, and report on IRS business processes, outputs, and outcomes. EAM is the single point of contact for GAO and TIGTA audits and TIGTA inspections and evaluation events. EAM facilitates audits throughout the audit lifecycle, from audit initiation through the reporting phases and post-audit monitoring. EAM provides guidance and support to business units on the audit process and ensures corrective actions time lines and other due dates are met.These updated disposition requests are pending NARA approval under Job No. DAA-0058-2022-TBD. Prior to any records destruction, check with CRO’s IRC or the IRS Records Office (*Records Management) regarding NARA approval status. Meanwhile, paper records can be retired to a Records Center under pending Job No. DAA-0058-2022-TBD.ITEM NO.DESCRIPTION OF RECORDS1Audit Program Management: Contains records created through non-audit specific actions needed to manage program/performance audit activities by IRS offices Servicewide. This is including, but not limited to: Oversight of audit activities such as inventory, tracking, general audit managementAudit agnostic correspondence with GAO, TIGTA, OMB or Treasury OIG related to external audit functionsSubject files, program reports and correspondence signed by the Commissioner, Deputy Commissioners, Division Commissioners, or equivalent to GAO, TIGTA, OMB or Treasury OIGPENDING DISPOSITION Cut off at the end of the fiscal year. Destroy 5 years after cutoff.2External Audit Reports and Actions: Includes records created by either the external or the IRS in response to GAO, TIGTA, OMB or Treasury OIG. This schedule covers audit-specific records created and/or maintained by the office responsible for overseeing external audit processes and activities Service-wide. This includes, but is not limited to: Records created during the lifecycle of externally initiated audits including planning and research, official letters, fieldwork, external information requests and internal responses, draft reports, management responses, final reports, 180-Day letters, and planned corrective actionsAudit-related work papers and correspondenceAudit-specific corrective action work papers from corrective action development through resolutionAudit and corrective action related records including project artifacts, briefings, and audit case management systemsPENDING DISPOSITION Cut off at the end of the fiscal year in which last corrective action is closed; if no corrective actions are needed, Cut off at end of fiscal year in which final report is issued. Destroy 7 years after cutoff.