The 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).
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)
For more information and to apply, click here.