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

## Source details

**Canonical URL:** [Virtual : Risk-Based Audit and Investigation Techniques - Income Tax](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2021/rbaitsa21-40v)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2021/rbaitsa21-40v/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2021/rbaitsa21-40v/index.json)
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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

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### 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.

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## References

- [Virtual Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Integrating Basel III Liquidity Standards with ILAAP A Framework for Effective Liquidity Risk Management](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/ce26-31)
- [Big Data for Macroeconomic Statistics (BDMS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/bdmsat26-27)
- [Financial Development and Financial Inclusion (FDFI)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/fdfiat26-24)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2021/rbaitsa21-40v_