VITARA Reference Guide: The Audit Program

Manuals & Guides, January 28, 2025

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VITARA Reference Guide: The Audit Program

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Bibliographic details

• Published: January 28, 2025
• Series: Manuals & Guides
• DOI: https://doi.org/10.5089/9798400290145.069

Purpose and scope

• Provides a solid understanding of audit as a key tool available to a tax administration to promote and enforce compliance.
• Explains international good practices in designing and managing an effective audit program, including:
  • necessary legal powers,
  • audit-related organization and governance arrangements,
  • staff expertise and resources needed for audit,
  • auditor performance evaluation.

Practical guidance and audit operations

• Focuses on practical issues for implementation:
  • how audit cases are selected,
  • the different types and scope of audit,
  • audit methods that are available to staff.
• Discusses electronic audit tools and how they can be used in conducting audits.

Audit integrity, quality assurance, and randomization

• Explains concepts of:
  • audit integrity,
  • audit quality assurance,
  • the Random Audit Program.

Monitoring, performance, and process

• Includes a potential annual operational performance dashboard that can be implemented to allow program monitoring throughout the fiscal year.
• Highlights the key components of an audit process.

Subjects and keywords

• Subjects: Audit standards and procedures, Auditing, Public financial management (PFM), Revenue administration, Revenue performance assessment, Tax administration core functions, Tax audits, Tax gap
• Keywords include: asset betterment method, Audit, audit case selection, audit manager, audit program, Audit standards and procedures, Auditing, cash expenditure, compliance, compliance risk management, Global, percentage markup, revenue, revenue administration, revenue mobilization, tax, tax administration, Tax administration core functions, Tax audits, Tax gap

Source: VITARA Reference Guide: The Audit Program, International Monetary Fund, January 28, 2025.

Content in this bundle

• VITARA Reference Guide: The Audit Program; IMF Guides and Manuals No. 007; January 2025
  • VITARA Reference Guide: The Audit Program; IMF Guides and Manuals No. 007; January 2025 (Markdown version)
  • VITARA Reference Guide: The Audit Program; IMF Guides and Manuals No. 007; January 2025 (PDF)