What you will learn
Risk based tax auditing is being taught and implemented in many countries: the EU–twinning project is running in Eastern Europe, the OECD is developing a training program for non-member states whereas CIAT (Center for Inter-American Tax-administration) has presented an Examination Handbook for Tax Administrations in March 2004.
The course will examine the core principles of risk-based audits and analytical techniques used in risk-based audit strategies of small and medium-sized businesses with the aim to discuss on how such approach can help tax administrations improve their audit strategies and promote better compliance. It will also discuss development of databases and IT infrastructure critical for effective use of risk management techniques.
Apart from the plenary sessions, the workshop will be devoted to discussions focused on the case study and role playing exercise. New video material supports the interaction. These sessions will allow participants and experts to share views and country-specific experiences in dealing with tax auditing.
Please note that the case study for this year has been completely redesigned, using new video material.
Key representatives of the enterprise (entrepreneur, staff member and female hairdresser) to be audited are interviewed by the fiscal auditor. In addition, fiscal accountant and the administrator are interviewed about their role in preparing tax returns (focusing on VAT). The video will also stress the importance and usefulness of effective communication during the auditing process. Furthermore, the data gathered from the cash register (operating in the cloud) and the financial bookkeeping will allow the participants to practice different auditing techniques.
Such approach will be unique opportunity for the participants to improve their technical knowledge as well as hone their communication skills.
The following topics will be covered during this course:
- Key principles of risk based audits
- Risk based approach to small and medium-sized businesses
- Design of effective audit plans
- Designing audit selection strategy
- Data requirements and information technology (IT) infrastructure needed to operate the risk based approach to tax auditing
- Data and data tooling
How you will benefit
During the course the participants will:
- Learn about the auditing process in general and about the Dutch specifics
- Do exercises on audit automation within the auditing process
- Acquire communication skills through investigations
- Find out more about systematic analysis of data files and other information
- Practice auditing methods in a structural way.
Who should attend
The workshop has been designed for mid to senior level auditors from the Tax Administration or the audit policy part of the Revenue Service.
Remarks:This workshop will be concentrated on the tax auditing of middle-sized and small companies. It is important that the participants have tax auditing skills and experience in the field. Additionally, the participants should have reasonable knowledge of the Microsoft Office application Excel (version 2003 or newer).
Depending on available knowledge and experience, participants will have the opportunity to work in small groups.
Maximum number of participants: 16.
As the workshop will be held in English with no translation, participants should have a good command of English.
Your contributions
Participants are expected to take an active part in the workshop activities. The success of the workshop is directly dependent on the participants’ active engagement in the discussions and conducting the audit.
