## Risk Based Audit Techniques

## Source details

**Canonical URL:** [Risk Based Audit Techniques](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2025/rbatsa25-07)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2025/rbatsa25-07/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2025/rbatsa25-07/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/sa/2025/rbatsa25-07/bundle-manifest.json)

## Bibliographic details
- Session: SA 25.07
- Location: New Delhi, India
- Dates: January 20-24, 2025 (1 week)
- Delivery method: In-person Training
- Primary language: English

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### Training Program
- 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.

### Invitation / Logistics
- Session No.: SA 25.07
- Location: New Delhi, India
- Date: January 20-24, 2025 (1 week)
- Delivery Method: In-person Training
- Primary Language: English

### Course Description
- Purpose:
  - Improve capacity of revenue administrations in the audit function, with a risk-based approach.
  - Address the need to develop capacities to keep pace with complexities of newly emerging areas of taxation and the growing number and sophistication of the taxpayer populations.
  - Recognize audit as a tool for effective compliance management while accounting for constraints of manpower and other resources that prevent coverage of the entire taxpayer population.
- Emphasis:
  - Use of a risk-based approach to improve audit outcomes and prioritize audit activity.
  - Skill-building of audit staff and improved use of data to enhance compliance and collections.
- Course will cover the following 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.
- Methods:
  - Case studies and workshops to equip participants with skills to apply contemporary risk management and prioritization approaches in their tax administrations.

### Course Objectives
- Enable participants to better identify audit risk.
- Enable participants to build and adapt audit processes around areas of risk.
- Support national revenue authorities to conduct audit activities more efficiently and 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)
- [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/2025/rbatsa25-07_