Oireachtas Joint and Select Committees

Thursday, 28 November 2019

Public Accounts Committee

2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production

9:00 am

Photo of Seán FlemingSeán Fleming (Laois, Fianna Fail) | Oireachtas source

Yes. That was not mentioned in the notes. We have not previously addressed that topic.

Page 34 of the annual report contains reference to e-audit. I am sure Mr. Cody will tell me this paragraph is included every year, but I have only just noticed it. The report states:

During 2018, we collected almost €69 million in yield from e-audits. This represents almost 28% of yield collected through our audit programmes. In 2018, the average audit yield from e-audits was €65,816, higher than the average audit yield of €49,896 when traditional auditing methods are used.

I ask Mr. Cody to outline the e-audit process. How may e-audits were carried out? Is the number increasing? Obviously, a desktop approach is taken. Would it be possible to do more e-audits? If Revenue officials can collect more money through e-audits while sitting at their desk, so much the better.

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