Training Program

Executives and senior managers in tax administrations responsible for developing and managing the audit function. The module is also useful for other tax administration staff involved in auditing taxpayers. It is also recommended for tax officials who work in related areas such as compliance risk management.

This module has no educational prerequisites. It is appropriate for tax administration staff with a foundational knowledge of tax administration practices. While the primary audience includes senior and executive officials working in the audit function, the module also supports staff who have no previous experience in auditing and wish to establish a robust audit program in their organization for the first time.

This module aims to build knowledge and understanding of how audit contributes to compliance, and key considerations in managing and executing an audit program. The module covers key areas such as the legal framework, organization and governance of the audit function, the audit process as well as staffing, training, systems, tools and performance measurement in the audit domain.