The Sarbanes-Oxley Act (SOx) governs the auditing process and the process for developing the standards for performing it.

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"If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability, " says an IRS publication that explains the auditing process.

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All senior charge nurses have been reminded of the importance and process for auditing mattresses with additional monitoring being put in place.

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John Bowmer, Adecco's former chairman who came out of retirement to oversee the re-auditing, complains about the way in which, under such a process, the auditors are in complete control.

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