## Risk Based Audit Techniques for CBDT

## Source details

**Canonical URL:** [Risk Based Audit Techniques for CBDT](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2022/rbatsa22-43)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2022/rbatsa22-43/index.md)
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## Bibliographic details
- Session: SA 22.43
- Location: New Delhi, India
- Dates: October 10-14, 2022 (1 week)
- Delivery method: In-person Training
- Primary language: English

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### Training Program: Target Audience, Qualifications, Pre-requisites
- Target audience:
  - 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.
- Qualifications:
  - The participant should have at least five years' experience in a tax administration.
- Pre-requisites:
  - Participants should be nominated by the designated sponsoring agency in the tax administration.

### Invitation and Logistics
- Session No.: SA 22.43
- Location: New Delhi, India
- Date: October 10-14, 2022 (1 week)
- Delivery Method: In-person Training
- Primary Language: English

### Course Description: Scope and Topics
- Rationale:
  - 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.
  - 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.
  - A risk-based approach is necessary for better results with available resources.
- Areas covered:
  - Framework for a risk-based approach to be used when conducting tax audits.
  - Components of audit risk and risk-based audit techniques and procedures, including in the planning and conduct stages of tax audits.
  - Case studies and workshops to equip participants with skills to apply contemporary risk management and prioritization approaches in their tax administrations.

### Course Objectives and Expected Outcomes
- Objective:
  - Enable participants to better identify audit risk and to build and adapt audit processes around areas of risk.
- Expected contributions:
  - Contribute to the ability of the national revenue authorities to conduct audit activities more efficiently.
  - Increase revenue yield from audits.

---


## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Executive Training 2 on Fiscal Policy Considerations (FPA)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fpcce26-16)
- [Tax Regional Workshop on Strategic Management](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/taxce26-43)
- [Institutional Sector Accounts-Advanced - Blended (ISA-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2027/isa-ahq27-02)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2022/rbatsa22-43_