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VITARA - Audit (VITARA-AUD)

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Session No.: OL 24.02

Location: Course conducted online

Date: January 23, 2024 - February 13, 2024 (3 weeks)

Delivery Method: Online Training

Primary Language: English

    Target Audience

    The module targets executives and senior managers in tax administrations responsible for overseeing, developing, or managing the audit function in a tax administration. The course is also relevant for HQ staff involved in setting audit policies and procedures as well as in the implementation of audit activities. It is also recommended for tax officials who work in related areas such as compliance risk management. 
     

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    Qualifications

    Access to a computer with a reliable Internet connection and a Google Chrome web browser is essential.

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    Course Description

    This module provides a solid understanding of audit as a key tool available to a tax administration to promote and enforce compliance. The module explains international good practices in designing and managing an effective audit program including the necessary legal powers, audit-related organization, and governance arrangements as well as the staff expertise and resources needed for audit as well as auditor performance evaluation. The module focuses on practical issues such as how audit cases are selected, the different types and scope of audit, and audit methods that are available to staff. It also discusses the concepts of audit integrity, audit quality assurance, and the Random Audit Program as well as electronic audit tools and how they can be used in conducting audits. The module introduces a potential annual operational performance dashboard that can be implemented to allow program monitoring throughout the fiscal year. Finally, the module highlights the key components of an audit process.

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    Course Objectives

    Upon completion, learners will be able to 

    • Explain how audit plays a role in enforcing compliance.
    • Contrast the different types of treatments available to manage compliance. 
    • Identify the legislative provisions needed to support an audit and verification program.
    • Distinguish the key elements of effective organization and governance for an audit and verification program.
    • Assess the staffing requirements for an audit and verification program, including the number of audit staff, training needs, skillsets, and how to evaluate individual performance. 
    • Understand why segregation of duties is important and the role of headquarters in managing the audit and verification program. 
    • Recognize the tools and systems required for the implementation of an audit program, including case selection, audit types and methods, audit case management and audit quality assurance.
    • Establish the different data requirements for performance measurement and analysis. 
    • Define the audit process, including planning, conducting, recording, and finalizing an audit.
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