Risk Based Audit Techniques

Source details

Event: Risk Based Audit Techniques training program.
Session No.: SA 25.36.
Location: New Delhi, India.
Date: September 8-12, 2025 (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.
Qualifications: The participant should have at least five years' experience in a tax administration.

Purpose: Improve capacity of revenue administrations in the audit function using a risk-based approach.
Rationale:
- Revenue administrations face increasing complexity from newly emerging areas of taxation and growing taxpayer sophistication.
- Audit is identified as a useful tool for effective compliance management.
- Skill-building of audit staff and improved use of data support improved compliance and enhanced collections.
- Constraints of manpower and other resources prevent audit coverage of the entire taxpayer population, making a risk-based approach increasingly important to improve audit outcomes.

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.
Practical application through case studies and workshops to equip participants with skills to apply contemporary risk management and prioritization approaches in their tax administrations.

Objective: Enable participants to better identify audit risk and to build and adapt audit processes around areas of risk.
Expected contribution: The 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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