Strengthening Tax Audit Capabilities Auditor workforce mgm–

Sujets

• management
• managers

Informations

• Publié par: Arne
• Nombre de lectures: 19
• Langue: English

Extrait

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

INFORMATION NOTE

Strengthening Tax Audit Capabilities:
Auditor Workforce Management—
Survey Findings and Observations



Prepared by
Forum on Tax Administration’s
Compliance Sub-group 22 September 2006



CENTRE FOR TAX POLICY AND ADMINISTRATION
1 TABLE OF CONTENTS
ABOUT THIS DOCUMENT.................................................................................................4
Purpose..............................................................................................................................................................4
Background.........................4
Caveat 4
Inquiries and further information.....................................................................................................................4
SUMMARY ..................................................................................................................... 5
INTRODUCTION.............................................................................................................6
Background.........................6
Responding countries.........6
SUMMARY OF CAPABILITY IMPROVEMENT INITIATIVES ....................................................... 7
Satisfaction with capability initiatives and staff capabilities............................................................................7
CAPABILITY MODELS ......................................................................................................8
Existence, nature and use of capability models ............................................................................................. 8
Communication of capability models................................................................................................................9
IDENTIFYING THE REQUIRED CAPABILITIES .................................................................... 10
Identifying required capabilities .....................................................................................................................10
Ranking capabilities.........................................................................................................................................10
Capabilities for auditors...10
Capabilities for audit managers and directors ............................................................................................... 11
Capabilities for particular work types............................................................................................................. 11
Common observations.....12
CAPABILITY ASSESSMENT ............................................................................................. 13
Assessing capabilities....... 13
Influence of employment laws ....................................................................................................................... 13
Who performs capability assessments? ......................................................................................................... 13
When is capability assessments performed? .................................................................................................14
Recording and use of skills and expertise information..................................................................................14
Measuring and tracking workforce capability levels ......................................................................................14
Common observations .................................................................................................................................... 15
IMPROVING CAPABILITY ............................................................................................... 16
Improving capability and addressing capability gaps....................................................................................16
Formal development programs16
Mentoring and coaching programs................................................................................................................. 17
Accreditation models........ 17
Job rotation and/or placement programs ......................................................................................................18
Career paths ....................................................................................................................................................18
Knowledge sharing initiatives .........................................................................................................................19
Knowledge tests...............19
Incentives to encourage participation in capability programs ..................................................................... 20
Common observations.... 20
COST-BENEFIT ANALYSIS OF CAPABILITY IMPROVEMENT PROGRAMS.................................. 21
2 Measuring cost-benefits..................................................................................................................................21
Conclusions.......................21
CASE STUDY................................................................................................................ 22
Practical examples and case studies ............................................................................................................. 22
1. ATTACHMENTS (SURVEY & EXCERPTS FROM COUNTRY RESPONSES)........................... 23
Resource data.................. 23
Assessing capability......... 24
Descriptions and use of capability / competency models .............................................................................25
Ranking capabilities......... 30
Capabilities for particular work types 31
Future plans to implement capability models or other initiatives................................................................ 32
Observations on processes to identify capabilities........................................................................................33
How capabilities are assessed ........................................................................................................................35
Recording and use of skills and expertise information................................................................................. 38
Measure and track capability level ................................................................................................................ 39
Observations on activities to assess capability ............................................................................................. 40
Integrating capability improvement into business as normal .......................................................................41
Examples of formal development activities .................................................................................................. 42
Accreditation models.......................................................................................................................................45
Job rotation &/or placement programs......................................................................................................... 46
Career paths / professional streams ..............................................................................................................47
Observations on activities to improve capabilities........................................................................................ 48
Incentives to participate in capability programs........................................................................................... 50
Cost-benefits of capability improvement ....................................................................................................... 51
Practical examples / case studies...................................................................................................................52
Auditor workforce management survey.........................................................................................................56
3 ABOUT THIS DOCUMENT
Purpose

The purpose of this note is to report the findings, observations and international comparisons
derived from a survey of audit workforce management approaches adopted in selected OECD
countries. The survey explored a range of matters, including: 1) identifying the required
capabilities of auditors and audit managers; 2) assessing capability; 3) improving capability; and 4)
cost-benefit analysis of capability improvement programs.
Background

Since its establishment in July 2002, the Forum on Tax Administration (FTA), a subsidiary body of
the OECD’s Committee on Fiscal Affairs (CFA), has operated with the broadly stated mandate … to
develop effective responses to current administrative issues in a collaborative way, and engage in
exploratory dialogue on the strategic issues that may emerge in the medium to long term. To carry
out this mandate, the Forum’s work is directly supported by two specialist Sub-groups: Compliance
and Taxpayer Services (previously e-services)—that each carry out a program of work agreed by
member countries.
The Compliance Sub-group exists to provide a forum for members to share experiences and
knowledge of compliance approaches in OECD member countries to progress good practice in
compliance activities and administration, both domestically and