This guide outlines the process for conducting an internal I-9 audit to ensure compliance with the employer sanctions provision of the Immigration and Nationality Act. Although not legally required, an internal audit can help organizations verify that I-9 forms are properly completed and maintained for all current employees. The guide details a step-by-step approach, beginning with comparing current payroll records to I-9 forms to confirm that each employee has a valid form on file. It emphasizes the importance of reviewing all I-9 forms for completeness and accuracy, regardless of who filled them out. The guide also describes the procedures for correcting errors in the forms, including the necessary initials and dates for any changes made. This document serves as a practical resource for employers aiming to maintain compliance and avoid potential penalties associated with I-9 form errors.