Virtual : Risk-Based Audit and Investigation Techniques - Income Tax

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Virtual : Risk-Based Audit and Investigation Techniques - Income Tax

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Bibliographic details

• Session: SA 21.40V
• Location: New Delhi, India
• Dates: September 6-10, 2021 (1 week)
• Delivery method: Virtual Training
• Primary language: English

Training Program

• Duration: five-day course
• Session No.: SA 21.40 V
• Date: September 6-10, 2021 (1 week)
• Delivery Method: Virtual Training
• Location: New Delhi, India
• Delivery: presented remotely by the IMF's SARTTAC office
• Primary Language: English

Target audience and qualifications

• Target audience: Senior and middle management revenue officials working in income tax audit/verification units of Revenue Agencies in the South Asia Region.
• Qualifications: No formal qualifications are necessary, but participants are expected to have at least 5 years' experience in tax compliance audit work.

Course description

• Purpose: Equip participants with skills to apply contemporary risk management and prioritization approaches to assessment verification for income tax.
• Scope of topics:
  • Components of audit risk and materiality
  • Audit procedures from a tax compliance auditor's perspective
  • Practical issues such as management of audit working papers
• Perspective: Audit theory and procedures discussed from a tax compliance auditor's perspective.

Course objectives and expected outcomes

• Objective: Augment participant knowledge to undertake audit/verification work in their organization.
• Expected contribution: Improved capacity of national revenue authorities to better conduct audit activities in the short to mid-term.

References

• Virtual Training
• Integrating Basel III Liquidity Standards with ILAAP A Framework for Effective Liquidity Risk Management
• Big Data for Macroeconomic Statistics (BDMS)
• Financial Development and Financial Inclusion (FDFI)