## Risk Based Audit Techniques

## Source details

**Canonical URL:** [Risk Based Audit Techniques](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2025/rbaitsa25-36)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2025/rbaitsa25-36/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2025/rbaitsa25-36/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/sa/2025/rbaitsa25-36/bundle-manifest.json)

## Bibliographic details
- Session: SA 25.36
- Location: New Delhi, India
- Dates: September 8-12, 2025 (1 week)
- Delivery method: In-person Training
- Primary language: English

---

### Training program overview
- Event: Risk Based Audit Techniques training program.
- Session No.: SA 25.36.
- Location: New Delhi, India.
- Date: September 8-12, 2025 (1 week).
- Delivery Method: In-person Training.
- Primary Language: English.
- 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.

### Course description and rationale
- Purpose: Improve capacity of revenue administrations in the audit function using a risk-based approach.
- Rationale:
  - Revenue administrations face increasing complexity from newly emerging areas of taxation and growing taxpayer sophistication.
  - Audit is identified as a useful tool for effective compliance management.
  - Skill-building of audit staff and improved use of data support improved compliance and enhanced collections.
  - Constraints of manpower and other resources prevent audit coverage of the entire taxpayer population, making a risk-based approach increasingly important to improve audit outcomes.

### Core course content
- 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.
- Practical application through 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 contribution: The risk-based approach can be expected to contribute to the ability of the national revenue authorities to conduct audit activities more efficiently and increase revenue yield from audits.

### Related IMF training context (listed by the institution)
- Core Elements of Banking Supervision (CBS) — English (French, Portuguese) | January 18-29, 2027 | In-person Training | Ebene, Mauritius.
- Advanced Government Finance Statistics (GFS-A) — English (Arabic) | December 13-17, 2026 | In-person Training | Kuwait City, Kuwait.
- Fiscal Sustainability (FS) — English (Arabic) | November 9-20, 2026 | In-person Training | Abu Dhabi, United Arab Emirates.
- Safeguards Assessments of Central Banks (SAC) — English (French, Portuguese) | November 9-13, 2026 | In-person Training | Ebene, Mauritius.
- Macroeconomic Management in Resource Rich Countries (MRC) — English (Arabic) | December 7-18, 2026 | In-person Training | Abu Dhabi, United Arab Emirates.

---


## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)
- [Macroeconomic Management in Resource Rich Countries (MRC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/mrcce26-44)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2025/rbaitsa25-36_