Risk Based Audit Techniques (RBAT)
Target Audience
Senior and middle management revenue officials of Revenue Agencies in the South Asia Region.
Qualifications
Participants are expected to have at least 5 years' experience tax audit work.
Course Description
South Asia is a rapidly developing region. Tax administrations are in many cases growing fast and working hard to develop capacity to keep pace with both policy and legislative change and the growing sophistication of the taxpayer populations. The Audit Techniques course will take revenue agency staff through a process to equip them with the skills necessary to apply contemporary risk management and prioritization approaches to the work in their Agencies. This five-day course will cover areas ranging from the components of audit risk and materiality through to audit procedures and practical issues such as the management of audit working papers.
Course Objectives
The outcome of this course will be for the participant to have the knowledge to undertake audit work in their country. This work can be expected to contribute to the ability of the national revenue authorities to better conduct audit activities in the short to mid-term.
