Successful audit selection involves the application of expert judgment developed over the years by auditors from extensive work and educational experience. Some auditors have audit selection experience of combined audit with other tax types. Typically, the audit selection process is implemented through a variety of approaches. Listed below are some of the audit selection approaches used to select a single or combined audit:

1. Review of prior productive audits;
2. Other selection methods like pre-audit, adjustment review, and kick-out refund request;
3. High-priority accounts that are routinely audited on a cyclical basis;
4. Personal observation;
5. Random selection;
6. Leads from other jurisdictions’ audits;
7. In-house reports, returns, and schedules;
8. Random selection within special groups;
9. Leads received from employees outside the Audit division, i.e. revenue officers;
10. Leads from newspapers, magazines, and trade publications;
11. Leads from information furnished by the IRS;
12. Leads from informers;
13. Cell classification systems; 
14. Industrial segment audits;
15. Construction Survey(s);
16. Nexus Audit Program;
17. Discovery Audit Program; and
18. Pilot Audits in targeted industries (market segment).