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• To equip the participants with the best practices and contemporary principles of receipt audit
• To take participants on a step by step journey through the process of receipt audit and to equip them with the necessary knowledge and skill set to be able to conduct and supervise receipt audits
• To provide a forum to the participants for sharing their ideas and experience with various experts in this field. |
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Lectures, Group Discussions, Case Studies
Field Visits. |
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• Overview of Auditing Government Revenues
• Direct and Indirect Taxes Administration
• Tax Management in Government at Federal and State Levels
• Auditing Non Tax Receipts
• Scope and structure of Audit Plan
• Identification of Audit Risks
• Ensuring Accountability of Revenue Administration
• Function of Parliamentary Committees
• Performance Audits in an IT Environment
• Statistical Sampling
• Computer Assisted Audit Techniques
• Audit Reporting
• Supervision and Control
• Follow-up to Receipt Audits
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A broad framework for the case study could include the following:
• System and principles of Receipt Audit in the respective SAIs
• Future plans and guidelines for Receipt audit in their Supreme Audit Institutions
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