I know they aren’t a business, but since the definition of audit is, “an evaluation of an organization, system, process, project or product”, can the IRS be audited? If so, who would do it? Who COULD do it?
Yes, they have their own internal auditing teams and are accountable to the Department of the treasury.
Indeed they have been audited. The results weren’t very good.
The Government Accountability Office, which regularly investigates and audits various government agencies and reports the results to Congress. A google search on “GAO” and “IRS” will turn up a bunch.
Meet the Treasury Inspector General for Tax Administration: Home | U.S. Treasury Inspector General for Tax Administration OIG
Get your audit reports here: Home | U.S. Treasury Inspector General for Tax Administration OIG
And here is the 2007 audit plan: Home | U.S. Treasury Inspector General for Tax Administration OIG
Ultimately, Congress is responsible for providing oversight of the IRS, which it does primarily through the Joint Committee on Taxation.
Dare I ask who audits the Government Accountability Office?
You know what my next question will be! 
The GAO is audited by Congress. Congress is audited by the voters. Who audits the voters? The IRS.
I do not think that Congress has any responsibility for oversight of *any * part of the Executive Branch. I scanned over the link you provided and it says nothing about oversight of IRS, just oversight of the tax legislative process.
The main player in audits of the IRS is TIGTA, which has been mentioned above. (I am currently contracted to provide management support to the IRS, and one person who reports to me specifically provides support for TIGTA audits.)
The committee website is terrible and doesn’t make it clear, but Joint Taxation does oversee the IRS and oversight of the executive is one of the fundamental duties of Congress. Senate and House committees routinely conduct hearings into executive operations, and have the power to issue subpoenas to Administration officials to compel their testimony. Here is a handy run down of the history and legal basis for Congressional oversight.
Dick Cheney thanks you for your lack of familiarity with the US Constitutional tradition, & reminds you to vote Republican.
The Auditors who work for GAO are subject to review by their professional associations and State licensing boards. If they do sub-par or shoddy work, or do something beyond the pale, they will lose their credentials. Even those that are not licensed are held to the same standards as those who are licensed.
From first hand experience with the career GAO Auditors, they are very diligent in doing their work, presenting their findings in a straight forward Audit Report and letting the chips fall where they may.
:eek:
There are quite a few people who have lost their gummint jobs who would disagree with that.
Consider ignorance fought. :smack: