West Virginia Enacts Defined Audit Disclosure Rules, Replacing General Rule

List of Protected Materials

Under the new statute, the Division cannot be required to disclose:

  • audit manuals (for internal bench audits and external field audits), audit and examination guidelines, and audit procedures, guidelines and algorithms;
  • personnel training manuals and training materials,
  • scoring and risk assessment models used in audit selection;
  • audit selection criteria, fraud check materials, thresholds, procedures and methodologies;
  • internal policy manuals related to audit and enforcement procedures;
  • data analytics models and methodologies used in compliance evaluation;
  • procedural workflow documents or other nonpublic resources used by audit personnel; and
  • applications for licensure, licenses and other information relating to telemarketer registration.

To dig deeper, visit the original article on the Thomson Reuters blog.