Once again, that involves assessing programs and activities, something we do not do. However, I am sure the agency will have statistics on that.
Our work involves determining whether the agency is focusing on the highest-risk sectors, given the resources allocated to it. Does it have a model whereby it assesses risk and channels resources accordingly where the risks are highest? There are different types of tax, and overall, we determine whether the auditing framework, training, etc. are satisfactory. The agency must first enhance risk identification and, then, allocate resources accordingly. We often make such a recommendation in our audits so that sectors are better targeted and resources assigned where they will have the greatest impact.