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Testing

Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States

The criterion-referenced approach to testing is to be used throughout the training system. This is also known as mastery testing. This approach to testing ensures that training builds competencies. A criterion test focuses on the application of knowledge and skills required to perform job-related tasks. Enabling Learning Objectives (ELOs) build toward Terminal Learning Objectives (TLOs). TLOs relate to job tasks. Therefore, tests must relate to job tasks and must be performance-oriented. All tests must also be face and content valid.

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▸Contents — Internal Revenue Manual Part 6. Human Resources Management

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