Strengthening Tax Auditors’ Capability: Indirect Audit Methods
Tax auditing is a very important part of compliance risk management. Particularly important is that revenue administrations employ a risk-based approach for identifying which taxpayer to audit and what type of audit to select in order to meet market requirements and business evolution. This workshop will focus on indirect audit methods and it will be a follow-up to the course on strengthening tax auditor's basic skills, delivered in 2021.
What will you learn
Indirect audit methods can be particularly useful in circumstances where an auditor assumes a taxpayer with higher risk of concealing income or when taxpayer’s books and records do not exist. This may happen in different circumstances.
Considered as advanced techniques, participants will upgrade their knowledge of undertaking basic audit checks. They will learn how to investigate hidden transactions and identify undeclared incomes. Through different exercises, participants will improve their capability of doing completeness checks by using indirect audit methods, such as bank deposits and cash expenditure, source and application of funds, excess expenditure method, and others. In addition, participants will get a wider picture of tax auditing process with an emphasis on indirect audit methods: how to prepare for an audit and importance of knowing business typology, examining taxpayer’s internal control system, and how to report findings.
During the hybrid event, there will be knowledge sharing sessions that will offer the opportunity for peer-to-peer learning. In addition, you will be able to exercise newly-acquired knowledge in role play exercise.
During this course, you will:
- Outline the important role tax audit can play within a wider compliance risk management context
- Discuss the concepts and tools used in tax auditing and how to conceptualize an audit by using indirect audit methods
- Discuss how to plan and conduct tax audits by using indirect audit methods
- Outline best practices in investigating hidden transactions
- Learn about using analytical tools for forming findings
Who should attend
This workshop is designed for tax auditors and other key personnel of tax audit and compliance risk management departments.
Faculty
The learning initiative will be delivered under the guidance of:
- Vasilika Vjero, Deputy Minister of Finance, Albania
- Adrie van Braak, Tax and Custom Administration, the Netherlands
Practical information
We have changed the format of this event from workshop to hybrid workshop. The hybrid workshop will take place in the same time face-to-face at the CEF premises in Ljubljana, Slovenia, and online.
Detailed information on the conditions of entry into the Republic of Slovenia related to the COVID-19 pandemic is available on the website: https://www.gov.si/en/topics/coronavirus-disease-covid-19/border-crossing/
Please also see General Information on Learning at the CEF.
Partners
This learning initiative was supported by:
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