## VITARA - Audit Program (VITARA-AUD)

## Source details

**Canonical URL:** [VITARA - Audit Program (VITARA-AUD)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-audol26-220)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-audol26-220/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-audol26-220/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-audol26-220/bundle-manifest.json)

## Bibliographic details
- Session: OL 26.220
- Location: Course conducted online
- Dates: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery method: Online Training
- Primary language: English
- Status: Apply online by April 1, 2027 Deadline extended

---

### Program logistics and qualifications
- Session No.: OL 26.220
- Location: Course conducted online
- Date: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery Method: Online Training
- Primary Language: English
- Qualifications: Access to a computer with a reliable Internet connection and a Google Chrome web browser is essential.

### Target audience
- Executives and senior managers in tax administrations responsible for overseeing, developing, or managing the audit function in a tax administration.
- Headquarters staff involved in setting audit policies and procedures and in the implementation of audit activities.
- Tax officials who work in related areas such as compliance risk management.

### Course description — scope and emphasis
- Provides a solid understanding of audit as a key tool available to a tax administration to promote and enforce compliance.
- Explains international good practices in designing and managing an effective audit program including:
  - necessary legal powers,
  - audit-related organization,
  - governance arrangements,
  - staff expertise and resources needed for audit,
  - auditor performance evaluation.
- Focuses on practical issues such as:
  - how audit cases are selected,
  - the different types and scope of audit,
  - audit methods available to staff.
- Discusses concepts of audit integrity, audit quality assurance, and the Random Audit Program.
- Covers electronic audit tools and how they can be used in conducting audits.
- Introduces a potential annual operational performance dashboard for program monitoring throughout the fiscal year.
- Highlights the key components of an audit process.

### Course objectives — learner outcomes
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.

---


## References

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Apply Now](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.220E)
- [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)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-audol26-220_