## VITARA - Audit Program

## Source details

**Canonical URL:** [VITARA - Audit Program](https://www.imf.org/en/capacity-development/training/icdtc/courses/vitara-aud)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/courses/vitara-aud/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/courses/vitara-aud/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/courses/vitara-aud/bundle-manifest.json)

## Bibliographic details
- Published: July 22, 2025

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## Upcoming offerings

| Start date | End date | Location | Delivery Method | Session No. | Primary & (Interpretation) language | Apply |
| --- | --- | --- | --- | --- | --- | --- |
| May 1, 2026 | April 15, 2027 | Course conducted online | [[Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [OL 26.220](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-audol26-220) | English | [[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.252F)](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.220E) by April 1, 2027 |
| September 1, 2026 | April 15, 2027 | Course conducted online | [[Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [OL 26.252](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-audol26-252) | French | [[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.252F)](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.220E) by April 1, 2027 |

### Overview
- Training Program: VITARA - Audit Program (VITARA-AUD)
- Purpose: Build knowledge and understanding of how audit contributes to compliance, and key considerations in managing and executing an audit program.
- Covered areas:
  - The legal framework for audit.
  - Organization and governance of the audit function.
  - The audit process.
  - Staffing, training, systems, tools, and performance measurement in the audit domain.
- Topic: Fiscal Issues

### Target Audience
- Executives and senior managers in tax administrations responsible for developing and managing the audit function.
- Other tax administration staff involved in auditing taxpayers.
- Tax officials who work in related areas such as compliance risk management.

### Qualifications
- No educational prerequisites.
- Appropriate for tax administration staff with a foundational knowledge of tax administration practices.
- Primary audience: senior and executive officials working in the audit function.
- Also supports staff with no previous experience in auditing who wish to establish a robust audit program in their organization for the first time.

### Course Objectives
Upon completion of this module, participants should be able to:
- Describe the role of audit in compliance.
- Understand the relationship between compliance risk management, case selection and audit.
- Delineate the legislative provisions, organization, tools and systems needed to support an audit program.
- Identify audit-related performance measures at strategic, operational, and individual level.

---


## References

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [OL 26.220](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-audol26-220)
- [OL 26.252](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-audol26-252)
- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)
- [Macroeconomic Management in Resource Rich Countries (MRC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/mrcce26-44)
- [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.220E)
- [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.252F)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/courses/vitara-aud_