While this may not be exactly what you're looking for, the IRS Audit Technique Guides, otherwise known as Market Segment Specialization Programs describe some operating standards in specific business models, depending upon the specific type of business.
Here's the link - https://www.irs.gov/businesses/small-businesses-self-employed/audit-techniques-guides-atgs
-- Evan S. Golar, CPA, EA, NTPI Fellow, ARA 15 Murray Drive Airmont, New York 10952-3816 work 845-357-8770 fax 845-357-5731 www.golarcpa.com Enrolled Agents-America's Tax Experts E.A.???s do CPR for taxpayers, Consultation, Preparation and Representation If you are satisfied with our services, please refer us to your friends, family and colleagues This e-mail is intended only for the confidential use of the recipient named above. If you are not the intended recipient, you are hereby notified that any review, dissemination, distribution or copying of this message is strictly prohibited. If you have received this communication in error, please notify us immediately by e-mail or telephone and delete the original message.