Tax Audit in the Context of Behavioral Compliance Risk Management

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).  


  • 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