About this learning event

Tax e-audits are tax audits based on electronic data processing and data analytics. Participants will identify the necessary prerequisites for effective audits. For that purpose, participants will review a range of related aspects, e.g. the agreed definition of an e-audit, legislative support and guidelines, e-audit structure, benefits/risks, processes, and challenges. We will also discuss the latest developments in digitalizing tax audits.

The training will contribute to strengthening the audit capacity of tax officers. And, it will address the prerequisites of effective tax audits as, for example, the application of appropriate audit methods and software packages, and the provision of adequate training opportunities.

During this course, you will:

• Learn about the Dutch Tax and Customs Administration, its enforcement strategy, and how it can be useful for the Revenue Authority;
• Gain knowledge of typologies and how it affects the tax audit;
• Gain knowledge of the different audit approaches;
• Perform analytical procedures (for example quantitative analysis and comparison) and have the knowledge to translate this to a good audit approach;
• Know what the conditional tests are;
• Gain knowledge of how to audit the completeness of the revenue by using techniques like cash analysis and capital comparison;
• Gain knowledge to do an audit on accuracy;
• Gain knowledge of data analytics and the possibilities;
• Learn how to advise your superiors on this matter.

Who should attend

The workshop targets Heads of tax audit units and tax auditors working in tax administrations.

Faculty

This learning initiative will be delivered under the guidance of  Experts from the Netherlands Tax and Customs Administration:

• Dennis ten Hove, Chartered Accountant
• Jeroen Herberighs, Tax and Customs Administration
• Nino Groen,  Tax Auditor Small and Medium Enterprise

Practical information

The event will take place on October 10-12 at the CEF premises in Ljubljana, Slovenia. For all the necessary information please read the general information on learning at the CEF.

Partners

This learning initiative was supported by: