VITARA - Audit Program (VITARA-AUD)

Source details

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:
- This module has no educational prerequisites.
- Appropriate for tax administration staff with a foundational knowledge of tax administration practices.
- Supports senior and executive officials in the audit function and staff with no previous experience in auditing who wish to establish a robust audit program.

The module aims to build knowledge and understanding of how audit contributes to compliance, and key considerations in managing and executing an audit program.
Covered areas include:
- 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.

Upon completion of the 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.