## Risk Based Audit Techniques

## Source details

**Canonical URL:** [Risk Based Audit Techniques](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2024/rbaitsa24-13)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2024/rbaitsa24-13/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2024/rbaitsa24-13/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/sa/2024/rbaitsa24-13/bundle-manifest.json)

## Bibliographic details
- Session: SA 24.13
- Location: New Delhi, India
- Dates: March 4-8, 2024 (1 week)
- Delivery method: In-person Training
- Primary language: English

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### Invitation and Logistics
- Session No.: SA 24.13
- Location: New Delhi, India
- Date: March 4-8, 2024 (1 week)
- Delivery Method: In-person Training
- Primary Language: English

### Target Audience, Qualifications, and 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.

### Course Description and Scope
- Purpose: Improve capacity of revenue administrations in the audit function using a risk-based approach.
- Rationale:
  - Revenue administrations face increasing complexity in newly emerging areas of taxation and growing number and sophistication of the taxpayer populations.
  - Audit is a useful tool for effective compliance management.
  - Skill-building of audit staff and improved use of data are helping to improve compliance and enhance collections.
  - Constraints of manpower and other resources mean audit processes cannot cover the entire taxpayer population, making a risk-based approach increasingly important for improving audit outcomes.
- Through case studies and workshops, participants will be equipped with skills to apply contemporary risk management and prioritization approaches to the work in their tax administrations.

### Course Content and Technical Focus Areas
- 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.

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

### Additional Institutional Note
- The International Monetary Fund (IMF) offers online training to government officials and the public.

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## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Tax Regional Workshop on Strategic Management](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/taxce26-43)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2024/rbaitsa24-13_