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Fiscal Policy

Risk Based Audit Techniques for CBDT

Invitation

Session No.: SA 22.43

Location: New Delhi, India

Date: October 10-14, 2022 (1 week)

Primary Language: English

    Target Audience

    Tax auditors and audit supervisors who are responsible for conducting audits in their current roles or will potentially be handling such roles in their future assignments.

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    Qualifications

    The participant should have at least five years' experience in a tax administration.

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    Pre-requisites

    Participants should be nominated by the designated sponsoring agency in the tax administration.

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    Course Description

    Tax administrations are rapidly developing capacities to keep pace with complexities of newly emerging areas of taxation and the growing sophistication of the taxpayer populations. In recent years, audits have been developed as a very useful tool by many tax administrations to improve compliance and enhance collections. But due to limits of manpower and other resources, audit processes cannot cover the entire taxpayer population. So it has become necessary to use a risk-based approach for better results with available resources. The course will cover the following areas:

    Framework for a risk-based approach to be used when conducting tax audits;

    Components of audit risk and risk-based audit techniques and procedures, including in the planning and conduct stages of tax audits. Through case studies and workshops, the course will equip the participants with the skills necessary to apply contemporary risk management and prioritization approaches to the work in their tax administrations.

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    Course Objectives

    The objective of this course is to enable participants to better identify audit risk and to build and adapt audit processes around areas of risk. This risk-based approach can be expected to contribute to the ability of the national revenue authorities to conduct audit activities more efficiently and increase revenue yield from audits.

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