EU-E-Audit Road Map (Version3) added as annex to the IOTA publication "Report for Tax Administrations - Audit Procedures - EDP audit"
In 2009 IOTA published it's "Report for Tax Administrations - Audit Procedures - EDP audit" together with the E-Audit Road Map (Version2) as an annex. During 2014 the EU E-Audit Group produced an updated version of the E-Audit Road Map.
The purpose of the E-Audit Road Map is to inform all tax administrations of best practice in the e-audit of business taxable persons. Implementation of the contents of this Guidance, and to what degree, is a matter for individual Member States within the context of Council Directives and Regulations when applicable.
This latest version of the E-Audit Road Map is now available on the IOTA website to all registered users.