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VITARA Reference Guide
The Audit Program
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Abstract

This VITARA Reference Guide provides a solid understanding of audit as a key tool available to a tax administration to promote and enforce compliance. The guide explains international good practices in designing and managing an effective audit program including the necessary legal powers, audit-related organization, and governance arrangements as well as the staff expertise and resources needed for audit and auditor performance evaluation. It focuses on practical issues such as how audit cases are selected, the different types and scope of audit, and audit methods that are available to staff. It also discusses the concepts of audit integrity, audit quality assurance, and the Random Audit Program as well as electronic audit tools and how they can be used in conducting audits. A potential annual operational performance dashboard that can be implemented to allow program monitoring throughout the fiscal year is also included. Finally, the guide highlights the key components of an audit process.

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Author:
Inter-American Center of Tax Administrations
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International Monetary Fund
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Intra-European Organisation of Tax Administrations
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Organisation for Economic Co-operation and Development
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Series:
Manuals & Guides
Publisher:
International Monetary Fund
Language:
English
Publication Date:
28 Jan 2025
DOI:
https://doi.org/10.5089/9798400290145.069
ISBN:
9798400290145
ISSN:
2663-3744
Pages:
65
Keywords:
Audit; audit program; compliance; compliance risk management; revenue; revenue mobilization; tax; tax administration; revenue administration; asset betterment method; audit case selection; cash expenditure; percentage markup; audit manager; Auditing; Tax administration core functions; Tax audits; Audit standards and procedures; Tax gap; Global
Legal-disclaimer:
The views expressed in this book belong solely to the authors. Nothing contained in this book should be reported as representing the views of the organizations, member governments, or any other entity mentioned herein.
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