This VITARA Reference Guide on The Audit Program focuses on how an audit program fits into the overall set of activities a tax administration undertakes to promote and enforce compliance with its tax laws. The key elements of an effective audit program are identified, and the guide is divided into nine chapters highlighting key concepts, processes, and good practices relating to the operation and management of a tax administration audit program. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.
