The Internal Revenue Service (IRS) isn’t effectively auditing corporations, despite a change in how the agency conducts tax examinations that was supposed to make the process more efficient, according to an agency watchdog.

The IRS is using the new audit selection system only for about 15 percent of audits of large businesses and international companies, according to a report Thursday from the Treasury Inspector General for Tax Administration. The remaining audits are coming from old processes that take more time and cost more for the IRS to conduct.

In 2016, the IRS announced a new system for selecting cases to audit. The agency said it would focus on examining high-risk transactions, rather than auditing a company’s entire tax return, as part of an effort to more efficiently enforce tax laws.

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