Internal Audit With Tax and Revenue Management for Public Sector Institutions

Overview

Introduction:

Internal audit with tax and revenue management represent two interconnected institutional functions supporting financial accountability, regulatory compliance, and fiscal sustainability in public sector organizations. Their importance increases in parliamentary and governmental environments, where transparency, revenue integrity, and control over public funds are critical. This training program presents structured audit methodologies, revenue administration models, compliance systems, and financial oversight frameworks used in public financial management contexts. It provides an integrated perspective on how internal audit, tax ,and revenue functions jointly support governance quality, fiscal discipline, and institutional credibility.

Program Objectives:

By the end of this program, participants will be able to:

  • Analyze internal audit frameworks applied in public financial institutions.

  • Classify tax and revenue administration structures and control mechanisms.

  • Evaluate audit planning and reporting models used in government environments.

  • Assess compliance and risk dimensions in revenue collection systems.

  • Examine coordination models between internal audit and fiscal management functions.

Target Audience:

  • Internal auditors in public institutions.

  • Finance and revenue management officers.

  • Deputy comptrollers and financial controllers.

  • Public sector compliance and oversight professionals.

  • Senior finance staff involved in audit and revenue supervision.

Program Outline:

Unit 1:

Public Sector Internal Audit Foundations:

  • Institutional role of internal audit in government and parliamentary systems.

  • Audit independence, authority, and reporting lines in public finance structures.

  • Assurance, compliance, and performance audit classifications.

  • International public sector audit standards and governance alignment.

  • Internal audit positioning within national financial control systems.

Unit 2:

Audit Planning, Execution, and Reporting Structures:

  • Risk based audit planning models in public sector entities.

  • Audit program design and scope definition frameworks.

  • Evidence classification and documentation governance.

  • Audit reporting structures for legislative and executive oversight.

  • Follow up and accountability tracking mechanisms.

Unit 3:

Tax and Revenue Administration Systems:

  • Revenue classification models including tax and non-tax income structures.

  • Institutional architecture of tax administration bodies.

  • Revenue assessment, collection, and recording systems.

  • Compliance monitoring structures for taxpayers and regulated entities.

  • Revenue leakage risk categories and control environments.

Unit 4:

Risk, Compliance, and Control in Revenue Management:

  • Fiscal risk taxonomy in public revenue systems.

  • Internal control frameworks for tax and revenue operations.

  • Fraud exposure structures and revenue integrity safeguards.

  • Regulatory compliance mapping in taxation environments.

  • Audit trails and documentation standards in revenue processes.

Unit 5:

Integration of Internal Audit and Revenue Oversight:

  • Coordination models between audit units and revenue departments.

  • Information sharing and reporting alignment structures.

  • Performance indicators for audit and revenue effectiveness.

  • Oversight frameworks for public financial accountability.

  • Continuous improvement structures linking audit findings to revenue policy refinement.