Connect with IMF Institute
Fiscal Policy

Risk Based Audit Techniques


Session No.: SA 24.13

Location: New Delhi, India

Date: March 4-8, 2024 (1 week)

Delivery Method: In-person Training

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.

    Back to top


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

    Back to top


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

    Back to top

    Course Description

    This course is designed to improve capacity of revenue administrations in the audit function, with a risk-based approach. In recent years, revenue administrations in most countries are seeking to develop capacities to keep pace with complexities of newly emerging areas of taxation, and the growing number and sophistication of the taxpayer populations. Audit has emerged as a useful tool for effective compliance management, and skill-building of audit staff and improved use of data are helping to improve compliance and enhance collections. However, owing to constraints of manpower and other resources, audit processes cannot cover the entire taxpayer population. Therefore, it is becoming increasingly important to use a risk-based approach for improving audit outcomes.

    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.

    Back to top

    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.

    Back to top

    Apply Now - Application deadline approaching:

    IMF offers online training to government officials and the public. Click Learn more to find our current offerings.

    Macroeconometric Forecasting and Analysis (MFA)

    English | July 8-19, 2024 | In-person Training | Singapore, Singapore

    Apply online by April 23, 2024

    External Debt Statistics (EDSx)

    French | March 28, 2024 - May 9, 2024 | Online Training | Course conducted online

    Apply online by April 25, 2024

    External Debt Statistics (EDSx)

    Spanish | March 28, 2024 - May 9, 2024 | Online Training | Course conducted online

    Apply online by April 25, 2024

    Virtual: Building Institutions to Fight Corruption (BIFC)

    English (French, Portuguese) | June 3-7, 2024 | Virtual Training | Ebene, Mauritius

    Apply online by April 26, 2024

    Government Finance Statistics (GFS)

    English (French, Portuguese) | June 10-28, 2024 | Hybrid Training | Ebene, Mauritius

    Apply online by April 26, 2024