What you will learn
As success in adopting more complex approaches to compliance requires greatly enhanced audit skills, the workshop will address the role of the tax audit within the compliance risk management process. The learning event has been designed to help tax auditors to improve their knowledge of the overall audit process and to learn how to conduct tax audits in an effective and efficient manner. The workshop will also address questions of how to effectively evaluate risk, assess sufficiency of controls, and identify process improvement opportunities. A question of how to develop awareness and acceptance among those being audited in order to create a more favorable environment for voluntary tax compliance will also be explored.
Through the use of case studies participants will get familiar with a range of methods and techniques they as tax auditors can use for determining and verifying whether taxpayers have correctly reported and assessed their tax obligations. The workshop will be a mixture of presentations, group discussions, and case studies which will also allow participants to develop and hone their interviewing, negotiating and investigating skills.
The following topics will be covered during the course:
- Basic principles of compliance behavior
- Principles of compliance management – new types of supervision
- Tax audit criteria and audit techniques
- Typology of businesses as points of contact for the audit
- Risk assessment
- Evaluation of audit
- Communicating audit findings to taxpayers
How you will benefit
The key objectives of the course are to:
- Learn about the auditing process and ways to maximize effectiveness of tax audits as a key element of a taxpayer compliance strategy
- Outline and discuss risk-based systems and procedures
- Exercise modern audit tools and techniques to ensure that non-compliance is kept to a minimum
- Examine the concept of voluntary tax compliance and its desirable attributes
Who should attend
The workshop is designed for mid to senior level tax auditors from the tax administration or the audit policy part of the revenue service. Participants should be actively involved in the daily practical aspects of tax auditing and should have a good working knowledge of the current procedures and be in a position to share experiences and express opinions in discussion with other participants.
