{
  "title": "Virtual : Risk-Based Audit and Investigation Techniques - Income Tax",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2021/rbaitsa21-40v",
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  "summary": "Back to top Qualifications No formal qualifications are necessary, but participants are expected to have at least 5 years' experience in tax compliance audit work.",
  "publishDate": "2023-03-13",
  "sections": [
    {
      "heading": "Training Program",
      "content": "- Duration: five-day course\n- Session No.: SA 21.40 V\n- Date: September 6-10, 2021 (1 week)\n- Delivery Method: Virtual Training\n- Location: New Delhi, India\n- Delivery: presented remotely by the IMF's SARTTAC office\n- Primary Language: English"
    },
    {
      "heading": "Target audience and qualifications",
      "content": "- Target audience: Senior and middle management revenue officials working in income tax audit/verification units of Revenue Agencies in the South Asia Region.\n- Qualifications: No formal qualifications are necessary, but participants are expected to have at least 5 years' experience in tax compliance audit work."
    },
    {
      "heading": "Course description",
      "content": "- Purpose: Equip participants with skills to apply contemporary risk management and prioritization approaches to assessment verification for income tax.\n- Scope of topics:\n  - Components of audit risk and materiality\n  - Audit procedures from a tax compliance auditor's perspective\n  - Practical issues such as management of audit working papers\n- Perspective: Audit theory and procedures discussed from a tax compliance auditor's perspective."
    },
    {
      "heading": "Course objectives and expected outcomes",
      "content": "- Objective: Augment participant knowledge to undertake audit/verification work in their organization.\n- Expected contribution: Improved capacity of national revenue authorities to better conduct audit activities in the short to mid-term."
    }
  ],
  "bullets": [
    "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: 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.",
    "Purpose: Equip participants with skills to apply contemporary risk management and prioritization approaches to assessment verification for income tax.",
    "Scope of topics:",
    "Perspective: Audit theory and procedures discussed from a tax compliance auditor's perspective.",
    "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."
  ],
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  "generatedAtUtc": "2026-09-29T19:46:31.100Z"
}