{
  "title": "Risk Based Audit Techniques for CBDT",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2022/rbatsa22-43",
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  "summary": "Back to top Qualifications The participant should have at least five years' experience in a tax administration.",
  "publishDate": "2023-03-11",
  "sections": [
    {
      "heading": "Training Program: Target Audience, Qualifications, Pre-requisites",
      "content": "- Target audience:\n  - Tax auditors and audit supervisors who are responsible for conducting audits in their current roles or will potentially be handling such roles in their future assignments.\n- Qualifications:\n  - The participant should have at least five years' experience in a tax administration.\n- Pre-requisites:\n  - Participants should be nominated by the designated sponsoring agency in the tax administration."
    },
    {
      "heading": "Invitation and Logistics",
      "content": "- Session No.: SA 22.43\n- Location: New Delhi, India\n- Date: October 10-14, 2022 (1 week)\n- Delivery Method: In-person Training\n- Primary Language: English"
    },
    {
      "heading": "Course Description: Scope and Topics",
      "content": "- Rationale:\n  - Tax administrations are rapidly developing capacities to keep pace with complexities of newly emerging areas of taxation and the growing sophistication of the taxpayer populations.\n  - Audits are used by many tax administrations to improve compliance and enhance collections, but limits of manpower and other resources prevent coverage of the entire taxpayer population.\n  - A risk-based approach is necessary for better results with available resources.\n- Areas covered:\n  - Framework for a risk-based approach to be used when conducting tax audits.\n  - Components of audit risk and risk-based audit techniques and procedures, including in the planning and conduct stages of tax audits.\n  - Case studies and workshops to equip participants with skills to apply contemporary risk management and prioritization approaches in their tax administrations."
    },
    {
      "heading": "Course Objectives and Expected Outcomes",
      "content": "- Objective:\n  - Enable participants to better identify audit risk and to build and adapt audit processes around areas of risk.\n- Expected contributions:\n  - Contribute to the ability of the national revenue authorities to conduct audit activities more efficiently.\n  - Increase revenue yield from audits."
    }
  ],
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    "Target audience:",
    "Qualifications:",
    "Pre-requisites:",
    "Session No.: SA 22.43",
    "Location: New Delhi, India",
    "Date: October 10-14, 2022 (1 week)",
    "Delivery Method: In-person Training",
    "Primary Language: English",
    "Rationale:",
    "Areas covered:",
    "Objective:",
    "Expected contributions:"
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  "generatedAtUtc": "2026-09-29T19:52:49.244Z"
}