The quality of the auditor's work is monitored at every step of the auditing process with a series of measures aimed at making sure that the notice of assessment issued was correct.
Throughout the audit, the auditor works in close contact with his or her head of service or manager, which enables the auditor to ensure that the correct audit procedure is being followed and receive any necessary support. This also allows the head of service or manager to monitor the file.
The auditor can also use the services offered by our tax experts, if necessary.
The content of the notice of assessment is approved by the head of service and the manager before the notice is sent out.
A randomly-selected, representative sample of all the files for which audits are completed is submitted for additional quality control. This last step helps to ensure that files are processed adequately from both a fiscal and procedural standpoint. Reports on all the submitted sample files are given to the director in charge.