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Fiscal Policy

Virtual : Risk-Based Audit and Investigation Techniques - Income Tax

Invitation

Session No.: SA 21.40V

Location: New Delhi, India

Date: September 6-10, 2021 (1 week)

Delivery Method: Virtual Training

Primary Language: English

Target Audience

Senior and middle management revenue officials working in income tax audit/verification units of Revenue Agencies in the South Asia Region.

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Qualifications

No formal qualifications are necessary, but participants are expected to have at least 5 years' experience in tax compliance audit work.

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Course Description

This five-day course, presented remotely by the IMF's SARTTAC office, will take participants through a process to equip them with the skills necessary to apply contemporary risk management and prioritization approaches to their work on assessment verification for income tax. T

he course will cover areas ranging from the components of audit risk and materiality through to audit procedures and practical issues such as the management of audit working papers. Audit theory and procedures are discussed from a tax compliance auditor's perspective.

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Course Objectives

The outcome of this course will be for the participant to have augmented their knowledge to undertake audit/verification work in their organization. This work can be expected to contribute to the ability of the national revenue authorities to better conduct audit activities in the short to mid-term.

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