Objective of this workshop is to provide an opportunity for SEE tax auditors to share experiences and identify the best practices related to auditing small- and medium- sized enterprises (SMEs) based on the risk approach and taking into account the complexity of trade and particularly electronically provided services (e-commerce).  

What will you learn

The workshop on tax audit will follow up the 2019 workshop on Improving Core Tax Procedures – the Audit Function and 2018 webinar on E-Audit and Tax Administrations. 

Participants will learn how to leverage compliance risk management to affect taxpayer behavior through the use of audit techniques/methods. The workshop will combine theory with practice, providing participants insights into selection of cases and risk assessment by using traditional audit and e-audit methods or a combination of both.

E-commerce is requiring tax administrations to modernize audit methodologies and approach and enhance those used for traditional activities of the taxpayers. Measuring e-commerce is not easy; starting from its definition and what it constitutes.  Nowadays, the speed of its growth and evolution are very rapid. In many cases companies conduct both e-commerce and traditional commerce simultaneously which can cause difficulties for tax authorities in choosing the appropriate audit technique or the compliance risk management is not designed to address such issues. 

In addition, the workshop will tackle the development and implementation of a comprehensive set of performance measures/indicators (both output and outcomes-focused) combined with monitoring of the results and quality of operations achieved in practice.

Topics:

• Risk identification and developing a compliance risk management strategy by creating a risk register (assess and prioritize) based on industry/cluster/taxpayer/tax
• Analyzing compliance behavior and determining mitigating approaches by choosing the adequate strategy.  Choosing the adequate audit typology to be used for specific industries/cluster/taxpayers
• Sophisticated and e-supported risk-based analysis techniques and audit programs targeting e-commerce.  Is our compliance risk management ready for detecting irregularities among taxpayers using e-commerce?  How can we face business to business and business to customer e-transactions?
• Legal framework and auditing methodologies in participating countries; do we have legal requirements/guidelines for e-audit?  Do we have specific structures within tax administration to control e-commerce?
• Types of audit with an emphasis on e-audit and auditing e-commerce
• Efficient tax audit management; setting clear performance measures in order to evaluate audit output and outcome
• Computer Assisted Auditing Techniques (CAATs)

How will you benefit

By the end of the workshop you will have:

• Outlined the important role tax audit can play within a wider compliance risk management context
• Described best practices in risk-based audit approach  
• Discussed how to strengthen efficiency and effectiveness of tax audits
• Outlined best practices in e-audit and auditing e-commerce
• Discussed how development of performance indicators can help tax administrations further improve efficiency of tax audits

Faculty

• Thomas Bruun, The Danish Tax Agency, Denmark
• Steven van der Vrande, charted accountant, Tax and Custums Administration, the Netherlands
• Dennis ten Hove, chartered accountant, Tax and Custums Administration, the Netherlands

Who should attend

The workshop is designed for heads and other key personnel of tax audit and compliance risk management departments.

Applications should be submitted by January 10, 2020. Suitable candidates will be approved by the CEF. 

Please see General Information on Learning at the CEF.

Partners

This learning initiative was supported by: