An income auditor maintains a journal or balance sheet that tracks all incoming funds. He may code each entry so that the source can be identified at a later date. For example, his notes may indicate that a specific transaction was initiated by customer Smith and that payment was made by credit card. At the end of the business day or end of the billing cycle, he reconciles the balance sheet with receipts to ensure transactions are accounted for. When discrepancies are discovered, he leads an investigation to resolve the issue. In addition, he prepares income statements for presentation to managemen |