The Audit/CRM Wing is responsible for the selection of cases under the Income Tax Ordinance 2001, the Sales Tax Act 1990, and the Federal Excise Act 2005, for formulating the annual audit policy. The Audit/CRM Wing supervises the conduct of audits across field formations in coordination with the IR-Operations Wing of the FBR. In recent years, apart from orthodox methods, the Compliance Risk Management (CRM) framework has also been adopted to identify high risk cases for audit selection, thereby enhancing the effectiveness and objectivity of the selection process.
