Establishment and Use of Computer-Assisted Audit Tools and Techniques (CAATTs) Satellite Laboratories

May 12, 2016OPERATIONS MEMORANDUM NO. 2016-05-03TO:The Regional Directors  Revenue Region Nos. 4-San Fernando, Pampanga, 5-  Caloocan City, 6-Manila, 8-Makati City, 9-San Pablo City,  11-Iloilo City, 13-Cebu City and 19-Davao City     The Revenue District Officers  Revenue District Office Nos. 19-SBMA, 54 A-Trece Martirez  City and 80-Mandaue City     All Others Concerned   THRU:Nelson M. Aspe  Deputy Commissioner, Operations Group   SUBJECT:Establishment and Use of Computer-Assisted Audit Tools and Techniques (CAATTs) Satellite Laboratories Improving the quality and efficiency of tax audit is one of the continuous challenges for revenue officers in this Bureau. Investing in audit tools, as well as training and capability building of tax auditors, are some of the ways to facilitate the audit process and generate valid results. Hence, a CAATTs Laboratory is created under your respective office with the following objectives:1. To create a CAATTs Satellite Laboratory in the regional and district offices for efficient and expedient process of completing an audit;2. To enhance audit capabilities and technical skills of tax auditors under a computerized accounting system environment;3. To increase revenue collection through proper utilization and...