documento electrónico

Inglés

Modelos y Manuales / Models and Manuals

Manuals CIAT

2006

114 p

Participating countries: Argentina, Bolivia, Brazil, Chile, Costa Rica, Spain, United States of America.

This document contains 12 Chapters grouped under 4 sections: The first section includes Chapters 1 and 2 which deal with internal control and risk management. These Chapters cover the importance of these factors in tax administration, their components, the officials responsible, and the role of the Internal Auditing Agency. The second section includes Chapters 3 through 6 and covers the Internal Auditing Agency: its functions, its relationship with the internal control system, its position in the tax administration, its resources, its organizational structure, and its planning and direction of audit activities. The third section includes Chapters 7 through 10 and covers the performance of audit activities from planning and conducting the audit to developing and communicating the results and recommendations and follow-up. Finally, the fourth section includes the remaining Chapters on topics related to auditing: Chapter 11 on information systems and Chapter 12 on Internal Auditing Agency activities regarding the ethical behavior of employees.