Effective Audit & Investigation Abuja

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Agenda At A GlanceDay 1 Strengthening The Taxation Environment – Country Perspectives /

Revenue Protection: Combating Harmful Tax PracticesDay 2 Desk Examinations For Improved Tax Compliance /

Tax Audit & Compliance In The Domestic EnvironmentDay 3 Tax Audit & Compliance In An International Environment / Tax Investigations & Detecting Tax Fraud

Day 4 Internal Audit: Value For Money & Quality Assurance Audits /Audit Of Information Technology For Tax Reporting Governance

Abuja Sheraton Hotel & Towers, Abuja, Nigeria

Establish Best Practice Approaches with Expertsfrom Around the World on Strengthening Audit &Investigations Capacity to:• Fight against tax fraud & corruption, illicit capital flight, tax evasion,

tax competition & other harmful trends in tax policy & practice

• Enhance the exchange of information between revenueauthorities, corporate taxpayers & tax intermediaries acrossAfrica to improve the integrity & transparency of taxadministrations & business structures

• Develop professional skills, ethics & frameworks to improverevenue management & to recognise the importance of taxcompliance in national development

The Unique Forum for:• Tax commissioners, directors of fiscal investigations & internalaudit, accountant generals & other key personnel from Revenueauthorities across Africa, ministries of finance & relevantgovernment departments

• Finance & tax directors from the global business community,mainly multi-national companies with operations in Africa

• Tax advisories & intermediaries

• Inter-governmental community working in the international tax &governance area in national development

The Prestigious Speaker Panel Includes:From Nigeria:• His Excellency, Dr. Jonathan Ebele Goodluck, Vice-President, Federal Republic of Nigeria – provisional• Mr. Aderemi W. Babalola, Honourable Minister of State for Finance, Federal Republic of Nigeria - provisional• Mrs. Ifueko Omoigui-Okauru MFR, Executive Chairman, Federal Inland Revenue Service (FIRS), Nigeria• Honourable Commissioner of Finance, Oyo State Government, Nigeria• Honourable Commissioner of Finance, Bornu State Government, Nigeria• Honourable Commissioner of Finance, Kano State Government, Nigeria• Mr. Salihu B. Alkali, Chairman, Gombe State Board of Internal Revenue, Nigeria• Mr. Tunde Fowler, Chairman, Lagos State Board of Internal Revenue, Nigeria• Chairman, Kaduna State Board of Internal Revenue, Nigeria• Mr. Ibrahim Dankwambo OFR, Accountant General of the Federation (AGF), Federal Republic of Nigeria• Ms. Q. S. Seghosime, Director Tax Audit,Federal Inland Revenue Service (FIRS), Nigeria• Mr. Ajayi Julius Bamidele, Director, Large Taxpayers Department , Federal Inland Revenue Service (FIRS), Nigeria• Mr. Achillis Sunday Chioke Amawhe, Director, Internal Affairs, Federal Inland Revenue Service (FIRS), Nigeria• Mr. Anthony O. Amoman, Director , Criminal Investigation, Federal Inland Revenue Service (FIRS), Nigeria

• Professor Humphrey Assisi Asobie, Chairman, Nigeria Extractive Industries Transparency Initiative (NEITI)• Professor Epiphany Azinge, Director of Studies, Nigerian Institute of Advance Legal Studies (NAILS)• Mr. Humphrey Okorie, Senior Manager , Systems Audit - Business Risk Management, MTN Nigeria• Mrs. Temitope Oloruntoye, Head, Tax Unit, SIAO, Chartered Accountants, Nigeria• Mr. Adewale Ajayi, Partner - Tax, Regulatory & People Services Practice, KPMG Professional Services, Nigeria• Ms. Foluke Agbeyangi, Formerly, Federal Inland Revenue Service (FIRS) & Deloitte, West & Central

Africa, Nigeria

Internationally:• Dr. Manuel F. Montes, Chief, Policy Analysis and Development Financing for Development Office, UNDESA

Secretary, United Nations Committee of Experts on International Tax Matters (U.S.)• Mr. Chris Davidson, National Business Director,Her Majesty’s Revenue and Customs (UK)• Mr. Adrian Turner, Course Director, Commonwealth Tax Inspectors Course (CTIC) 2009 (UK)• Dr. Bethuel Setai, Chairperson and CEO, Financial and Fiscal Commission (SOUTH AFRICA)• Mr. Sudhamo Lal, Director General, Mauritius Revenue Authority (MAURITIUS)• Mr. Ikechukwu Nweje, Public Sector Specialist in the Nigeria Country Office, World Bank • Mr. Nthako Sekome, Commissioner, Revenue Compliance, Lesotho Revenue Authority (LESOTHO)

• Lady Olga Maitland, Chief Executive Officer, Money Transfer International (UK)• Mr. Brajindar Mohan Singh, Recently, Chairman of the Central Board of Direct Taxes, Department ofRevenue, Ministry of Finance, Government of India (INDIA)

• Mrs. C. Gunnoo, Director of Fiscal Investigations, Mauritius Revenue Authority (MAURITIUS)• Mr. Cyprian M. P. Kamaray, Accountant General, Ministry of Finance, Sierra Leone

(SIERRA LEONE)• Mr. Otu Humphrey John Teye, Assistant Commissioner in Charge of Tax Audit & Ag. Head

of Research Planning and Monitoring (RPM), Internal Revenue Service of Ghana (GHANA)• Mr Abraham Odoi, Ag. Head of Internal Audit and Intelligence, Internal Revenue

Service of Ghana (GHANA)• Dr. Mahmoud M. Abdellatif, Tax Inspector, Egyptian Tax Authority - Ministry of Finance

of Egypt & Affiliated , University of New South Wales (UNSW, Sydney -Australia) (EGYPT)• Ms. Claudia Kühnlein, Partner - Transfer Pricing, PricewaterhouseCoopers AG (GERMANY)• Dr. Eduardo Gelbstein, & Adjunct Professor, Webster University, Geneva, Former Advisor to

the UN Board of Auditors and Former Director, UN International Computing Centre(SWITZERLAND)

• Mr. David Robertson, Tax Partner, Fasken Martineau (CANADA)• Mr. Samba E. Saye, Tax Advisor, Commissioner of Domestic Taxes, The Gambia Revenue

Authority (THE GAMBIA)• Mr. Banding Sillah, Director of Finance, The Gambia Telecommunications Company Ltd. (THE

GAMBIA)• Mr. Sam Toyota, Director Information Systems and Technology, Rwanda Revenue Authority, & Chairman,

East Revenue Authorities Technical Committee on E-commerce and IT (RWANDA)• Mr. Nduka Azuka-Onyiah, Principal Consultant, Systems & Controls Ltd (UK)

International Conference

Effective Audit & Investigation ForImproved Tax Compliance Africa 2009

11 – 14 May 2009

www.mistieurope.com/FIRSNigeria www.mistieurope.com/taxafricaTel: +44 (0) 020 7779 8202 Email: [email protected]

Effective Audit & Investigation ForImproved Tax Compliance Africa 2009



Honourable Ministers, Commissioners & Chairmen; Heads of Revenue Authorit ies;Finance & Group Tax Directors; Tax, Accounting & Auditing Intermediaries & Advisories;

Dear Sir/Madam,

Official Invitation - International Conference: Effective Audit & Investigation forImproved Tax Compliance Africa 2009MIS Training Institute EMEA & The Federal Inland Revenue Service of Nigeria (FIRS), directed by the Executive Chairman, are delighted toinvite you & colleagues to attend this unique international conference, Effective Audit & Investigation for Improved Tax Compliance Africa2009. The conference will take place 11 – 14 May 2009, Abuja Sheraton Hotel & Towers, Abuja, Nigeria.

Opened by the Executive Chairman of The Federal Inland Revenue Service (FIRS) of Nigeria, Mrs. Ifueko Omoigui-Okauru MFR, experts fromacross Africa & from around the world will form an unrivalled international speaker panel to share ‘best practice’ strategies to achieveeffective revenue management & fight against harmful trends in tax policy & practice.

The conference will establish best practice approaches with experts from around the world on strengthening audit & investigationscapacity to:

• Fight against tax fraud & corruption, illicit capital flight, tax evasion, tax competition & other harmful trends in tax policy & practice

• Enhance the exchange of information between revenue authorities, corporate taxpayers & tax intermediaries across Africa to improve theintegrity & transparency of tax administrations & business structures

• Develop professional skills & ethics to build frameworks to improve revenue management & to recognise the importance of taxcompliance in national development

This is the unique place to build trust-based relations & benchmark approaches with senior peers from:

• Revenue authorities across Africa, ministries of finance & relevant government departments

• International businesses (finance directors, tax directors)

• National & international firms advising on tax compliance matters

• Inter-governmental community working in the international tax & governance area

The unique learning format & international speaker panel will use a combination of keynote speeches, case studies, roundtable discussions,

& panel discussions to allow country participation & progress dialogue on the challenges around tax compliance.

Agenda at a Glance:Day 1 – Monday 11th May 2009Strengthening The Taxation Environment - Country PerspectivesRevenue Protection: Combating Harmful Tax Practices

Day 2 – Tuesday 12th May 2009Tax Audit & Compliance In An International EnvironmentTax Audit & Compliance In The Domestic Environment

Day 3 – Wednesday 13th May 2009Desk Examinations For Improved Tax ComplianceTax Investigations & Detecting Tax Fraud

Day 4 – Thursday 14th May 2009Internal Financial, Value For Money & Quality Assurance AuditAudit Of Information Technology For Tax Reporting Governance

Thank you for reviewing this programme. We very much hope that you can join this conference & your organisation’s involvement will alert the revenue authorities & the business community to the importance of these issues.

We look forward to receiving your registration and towards a meeting in Abuja.

Please visit: www.mistieurope.com/FIRSNigeriaor www.mistieurope.com/taxAfrica,email [email protected], or phone +44 (0) 20 7779 8202.

About the Hosts:

The Federal Inland Revenue Service (FIRS) of Nigeria www.firs.gov.ng

The conference is kindly sponsored by The Federal Inland Revenue Service (FIRS) of Nigeria.

Mrs. Ifueko Omoigui-Okauru MFR, Mr. Achillis Sunday Chioke AmawheExecutive Chairman Director, Internal Affairs

The Federal Inland Revenue Service (FIRS) of Nigeria - Vision, Mission, Core Values and Ethical Code

About the Venue:Abuja Sheraton Hotel & Towers, Abuja, Nigeria

Abuja Sheraton Hotel & Towers is located in the heart of the new

Federal Capital Territory of Nigeria. It features 540 rooms which are

all tastefully decorated & furnished & offer air conditioning, satellite

TV, direct telephone access & 24 hours room service. The

bedrooms offer uninterrupted views of Central Mosque, Ladi Kwali

conference centre & Yar adua square. The Hotel is centrallylocated within the commercial district & is easily accessible by road

from the Nnamdi Azikiwe International Airport that is less than 40

kilometres away. A full service hotel, the Abuja Sheraton Hotel &

Towers offers a variety of dining facilities through 5 themed outlets

as well as the Elephant Bar, Bakery Shop & Aquarium Night club.

Relax & rejuvenate with the Luxury exclusive spa & health club

which includes a fully equipped gymnasium, steam room, sauna,

massage room, outdoor swimming pool & coconut beach as well

as other sporting facilities.

Our Vision

“To deliver quality service to taxpayers in partnership with other

stakeholders and make taxation the pivot of national development”

Key Elements of Our Vision

(a)To deliver quality service is to:

• Be mindful of customers’ needs and expectations

• Strive to meet these needs even beyond customer expectation

• Orientate the workforce to imbibe a service-delivery culture,positive attitude to work and ethical values

• Realign and rejuvenate the work force on the path of

professionalism benchmarked on international best practices

• Create a well remunerated, motivated, and dedicated workforce

with exciting career paths

(b)Partnership with other stakeholders recognizes:

• Inter-dependency in quality service delivery

• Knowledge, skills and resource interplay that will make quality

service delivery happen

• Who the key stakeholders are, our obligations to them, their

obligations to us and resource requirements to make quality

service delivery happen

(c) Make Taxation the Pivot of national Development

• Work to de-emphasize reliance on earnings from petroleum for

national development

• Develop and grow the non-oil taxpayer database

• Increase contribution of tax revenue to GDP from about 4% to at

least 30% - 40%

• Encourage all tiers of government to be self-reliant in internal

revenue generation through taxation

• Develop a tax paying culture through friendly but strict

enforcement strategies

Our Mission“Operate a transparent and efficient tax system that optimizes taxrevenue collection and voluntary compliance”Transparent and Efficient Tax System

Clear to all Taxpayer focusedConsistent Accountable: Inspire strongNo leakages public confidenceEasy to administer

Optimizes Tax Revenue Collection

• Expand tax net • Support development effort• Deepen tax compliance levelVoluntary Compliance• Friendly • Enabling environment

Our ValuesProfessionalism• Competence/Know-how • Fairness• Continuous learning • Respect to Tax payer, constituted• Accountability authority and colleaguesIntegrity• Honesty • Transparency• Candour • Self discipline• CourageEfficiency• Speed • AccuracyOwnership and Collective Responsibility• Collaborative decision making • Partnering• Team spirit • Information sharing

Our Ethical CodeA Tax Official shall• Be honest and impartial• Not collude with tax payers to defraud or reduce tax obligations• Refuse gratification in any form• Not tarnish the image of the Service• Pay tax promptly and correctly• Be courteous, professional and diligent• Be professional and competent on duty• Educate and encourage the tax payer to pay taxes as and when due• Implement the tax laws fairly, uniformly and equitably

MIS Training Institute EMEA

(A Euromoney Institutional Investor Company)

Dan Cohen

Director

Euromoney Institutional Investor

www.euromoneyplc.com

Sara Hook

Conference Director, EMEAMIS Training Institute

www.mistieurope.com

The conference is produced & hosted by MIS Training Institute

EMEA (A Euromoney Institutional Investor Company). Founded in

1978, MIS Training Institute is the international leader in audit, fraud

prevention compliance & information security related conferences

& training courses, with offices in the UK, USA, & Asia. Based in

London, MIS Training EMEA is responsible for training & events

across Europe, Africa & the Middle East. Assisting internal audit &

information security professionals stay at the top of their game has

always been at the core of MIS’ mission. To this end, MIS has

focused its seminars, conferences, & symposia on the wide-

ranging needs of internal & IT auditors & information security

practitioners who are charged with controlling complex systems &

business environments. Attendees of MIS Training Institute events

benefit from unbiased practices, proven strategies, & lessons

learned in the real-world. MIS Training Institute is registered with

the National Association of State Boards of Accountancy (NASBA)

as a sponsor of continuing education on the National Registry of

CPE Sponsors. MIS Training Institute sits within Euromoney

Training, & is a division of Euromoney Institutional Investor Plc

(FTSE250), a part of the Daily Mail & General Trust (DMGT).

Effective Audit & Investigation For Improved Tax Compliance Africa 2009Abuja Sheraton Hotel & Towers, Abuja, Nigeria 11 – 14 May 2009




Day One - Monday 11th May

K E Y N O T E : U N I T E D N A T I O N S

K E Y N O T E P A N E L

K E Y N O T E I N S I G H T S

P A N E L

K E Y

C A S E S T U D Y : N I G E R I A

K E Y

C A S E S T U D Y : G H A N A

07:30 REGISTRATION & COFFEE

Strengthening The Taxation Environment – Country Perspectives08:00 CHAIRMAN’S OPENING08:10 TAX COMPLIANCE & NATIONAL DEVELOPMENT– WELCOME KEYNOTE ADDRESS BY THE

FEDERAL INLAND REVENUE SERVICE OF NIGERIA (FIRS)• More recent reforms: the effectiveness of fiscal policy & supporting reforms• The adverse impact of fiscal policy on the Nigerian economy in the past

• Building an effective internal governance structure for FIRS• Co-operation between tax administrators in the international community• Action going forward for improved tax complianceMrs. Ifueko Omoigui-Okauru MFR, Executive Chairman,Federal Inland Revenue Service(FIRS), Nigeria

08:40 OPENING REMARKS – STRENGTHENING THE TAXATION ENVIRONMENT IN AFRICA• Building capacity to improve tax compliance• Governance & accountability in the international community• Executive action for improved tax compliance in AfricaHis Excellency, Dr. Jonathan Ebele Goodluck,Vice-President,Federal Republic of Nigeria – provisional

09:00 FISCAL POLICY & GROWTH – THE NIGERIAN PERSPECTIVE• Recent challenges regarding governance & sustainable state building, of alleviating poverty, & of

development• Taking responsibility for developing a healthy relationship between tax policy & administration• Providing the necessary guidance & support for the creation of revenue administrations that can

function effectively• The Ministry for Finance action for improved tax governance & accountability• Co-operation on tax governance in the international communityMr. Aderemi W. Babalola, Honourable Minister of State for Finance, Federal Republic of Nigeria – provisional

09:30 HOW CAN STATES DEVELOP EFFICIENT TAX ADMINISTRATIVE MACHINERY? REDUCINGTHE TAX COMPLIANCE & ADMINISTRATIVE BURDEN & REVIEW OF LINKS WITHBUSINESSReview of Links with Business will be explored during this session & the impact this has had onreducing the tax compliance & administrative burden on our large businesses.Mr. Chris Davidson, National Business Director,Her Majesty’s Revenue and Customs (UK)

10:10 COMPONENTS & METHODOLOGIES: HOW CAN STATES DEVELOP EFFICIENT TAXADMINISTRATIVE MACHINERY? REDUCING THE TAX COMPLIANCE & ADMINISTRATIVEBURDENChaired by: Dr. Manuel F. Montes, Chief, Policy Analysis and Development Financing for Development Office, UNDESA Secretary, United Nations Committee of Experts on International Tax Matters (U.S.)Panellists:Mr. Chris Davidson, National Business Director, Her Majesty’s Revenue and Customs (UK)Dr. Bethuel Setai, Chairperson and CEO, Financial and Fiscal Commission (SOUTH AFRICA)Mr. Tunde Fowler, Chairman, Lagos State Board of Internal Revenue, NigeriaChairman, Benue State Board of Internal Revenue, NigeriaChairman, Senate Committee on Finance, Nigeria – invited FIRSChairman, House of Representatives Committee on Finance, Nigeria – invited FIRSChairman, Senate Committee on Public Accounts – invited FIRSChairman, House of Representatives Committee on Public Accounts – invited FIRS

10:45 MORNING COFFEE BREAK & GROUP PHOTOGRAPH OF PARTICIPANTS11:10 IMPROVING TAX COMPLIANCE

Improving tax compliance requires concerted efforts by policy makers & tax administrators.While policy makers can introduce measures like universal self assessment, uniformity of tax treatment, elimination of exemptions, deductions & reduction in tax rates, tax administrators canadopt measures to improve voluntary compliance by simplifying tax systems, promoting taxpayer education & reducing compliance requirements. This would need to be supplementedby effective audit & enforcement measures & utilization of third party information.Mr. Sudhamo Lal, Director General, Mauritius Revenue Authority (MAURITIUS)

11:40 INTERNATIONAL TAXATION FROM THE PERSPECTIVE OF A MULTI-NATIONALCORPORATION• Insights into the latest developments in tax disclosure requirements• Best practices for managing the internal controls process over tax issues• Exploring the enhanced role of senior management in tax reporting• How to establish a formal tax risk strategy to reduce tax exposures• Examine the role of directors in tax risk management• Ensuring the tax position in major tax jurisdictions can stand up to local scrutiny• Identifying significant & potential tax exposures• Board’s role in making decisions about where their companies should position themselves on

the tax risk spectrum• Ensuring tax is on the agenda of the corporation’s stakeholders• Alignment with business imperativesShell Petroleum Development Company (SPDC) – invited FIRS

12:00 ENSURING ACCOUNTING STANDARDS ADDRESS REVENUE BODIES’ NEEDS – VIEWFROM THE ACCOUNTANT GENERAL• Current & pending accounting requirements for increased transparency & compliance in income

tax reporting• Evolving regulatory environment for tax accounting & reporting• Current challenges for tax authorities• Key recommendations for improving tax compliance & revenue collectionMr. Cyprian M. P. Kamaray, Accountant General & Former Director of Budget, Ministry of Finance ofSierra Leone (SIERRA LEONE)Mr. Ibrahim Dankwambo OFR, Accountant General of the Federation (AGF), Federal Republic ofNigeria – invited FIRS

12:30 ASSESSING THE IMPACT OF CONVENTIONAL INTERNATIONAL TAX STANDARDS INAFRICA & EMERGING REPORTING ISSUES

The tax function in public companies is under more scrutiny than ever before with increasedrequirements for transparency & tax compliance enforcement. Tax reporting & accounting

regulations in the form of new standards & updated guidance continue to evolve, how can taxauthorities improve tax compliance by leveraging from conventional international tax standards?• Identifying & managing tax risk• Valuation of intangible assetsPanellists: Dr. Mahmoud M. Abdellatif,T ax Inspector,Egyptian Tax Authority - Ministry of Financeof Egypt & Affiliated, University of New South Wales (UNSW, Sydney -Australia) (EGYPT)Mr. Abraham Odoi, Ag. Head of Internal Audit and Intelligence, Internal Revenue Service of Ghana(GHANA)Mr. Cyprian M. P. Kamaray, Accountant General & Former Director of Budget,Ministry of Finance ofSierra Leone (SIERRA LEONE)

13:00 LUNCH

Revenue Protection: Combating Harmful Tax Practices14:00 THE ROLE OF THE INTERNATIONAL COMMUNITY IN ENSURING THAT THE POTENTIAL TAX

BASE OF AFRICA IS NOT UNDERMINED BY TAX EVASIONThe international community should agree that an indispensable part of the recognition of acountry’s sovereignty is international mechanisms that do not undermine the legitimate authorityof the state to raise revenue & collect taxes. This insightful keynote, will explore:• Globalization: tremendous advantages versus potential costs to developing countries- international tax cooperation as a critical tool to maximize globalization’s benefits while

minimizing the costs- financing resources needed for development• Raising financing from trade, foreign direct investment, official development assistance,

external debt- strong domestic resource mobilization as the only long-term path to independence• Stemming losses in African states from illicit capital flows- two-thirds of the illicit flows, globally, are impelled by tax evasion (the other third by flows from

drug proceeds, terrorism & money laundering)- implicit shared interest in the world’s community to cooperate against tax evasion versus the

reality (cooperation only achieved in terrorism)• The role of international community in prioritising cooperation in preventing resources

mobilized domestically, from being invested elsewhere through tax evasion- Global estimates suggest that illegal flows from developing countries are at least five times

more than total ODA, the latter provided in an elaborate & politically fraught manner fromdeveloped countries

- Strengthening cooperation in exchange of information, setting non-conflicting standards, &assisting in collection of tax debts

Dr. Manuel F. Montes, Chief, Policy Analysis and Development Financing for Development Office, UNDESASecretary, United Nations Committee of Experts on International Tax Matters (U.S.)

14.40 INTERNATIONAL EXPERIENCE IN COMBATING TAX FRAUD & EVASION: IMPROVING

COOPERATION BETWEEN TAX ADMINISTRATIONSTax policies didn’t cause the current financial crisis. But might they have made it worse, oraffected its form? Are there any lessons to be drawn for directions of tax reform, once theimmediate dust has settled?• Collection & dissemination of intelligence pertaining to evasion of taxes & duties• Strategies to counter tax evasion & aggressive tax planning• Improving transparency & the exchange of information• What challenges are tax administrations currently facing?• What measures do you currently take against tax evasion?• Tax havens: exploring possibilities for the tax authority & cracking down on abusive tax shelters• Provision of credible & effective deterrent measures in the tax law• Compilation of case reports & recommendations for the appropriate prosecution of financial crimes• Cooperation with other government departments to ensure issues affecting revenue leakage are

addressedChaired by: Mrs. Ifueko Omoigui-Okauru MFR, Executive Chairman, Federal Inland RevenueService (FIRS), NigeriaPanellists:Dr. Bethuel Setai, Chairperson and CEO, Financial and Fiscal Commission (SOUTH AFRICA)Dr. Manuel F. Montes, Chief, Policy Analysis and Development Financing for Development Office, UNDESASecretary, UN Committee of Experts on International Tax Matters (U.S.)

Mr. Sudhamo Lal, Director General, Mauritius Revenue Authority (MAURITIUS)Mr. Otu Humphrey John Teye, Assistant Commissioner in Charge of Tax Audit & Ag. Head of Research Planning and Monitoring (RPM), Internal Revenue Service of Ghana (GHANA)Mr. Samba E. Saye, Tax Advisor, Commissioner of Domestic Taxes, The Gambia Revenue Authority(THE GAMBIA)

15:30 EMBEDDING ETHICS, INTEGRITY & RESPONSIBILITY INTO YOUR CULTURE & PEOPLE TOERADICATE CORRUPTION IN THE TAX SYSTEM• Ensuring the integrity of the tax officers • Setting up an effective anti-corruption unit• Training & awareness challenges• Trade & customs partnerships to fight against corruptionProfessor Humphrey Assisi Asobie, Chairman,Nigeria Extractive Industries TransparencyInitiative (NEITI)Lady Olga Maitland, Chief Executive Officer, Money Transfer International (UK)

16:10 AFTERNOON TEA BREAK

16:30 GOVERNMENT AGENCY EXPERIENCE IN COMBATING TAX FRAUD IN NIGERIAThis session will examine the role of the economic commissions as financial watch dogs in Nigeria.• Combating harmful tax practices through effective cross border trade monitoring• Implementing the government’s fiscal policy measures relating to imports exports & excise• Checking commercial fraud • Anti-smuggling activities - update

• Inter-agency activities • Seizures - EFCC investigations• Operational challenges • Legal challenges• The way forward for revenue collectionPanellists: Chief Mrs. Farida Mzamber Waziri, Executive Chairman, Economic and FinancialCrimes Commission (EFCC) – invited FIRSComptroller-General, Nigerian Customs Service (NCS) – invited FIRSChairman, ICPC – invited FIRSChairman, Senate Committee on Public Accounts – invited FIRSChairman, House of Representatives Committee on Public Accounts – invited FIRS

17:10 PREVENTING & DETECTING TAX FRAUD AGAINST FIRSHear practical insights from The Federal Inland Revenue Service of Nigeria (FIRS) on prevention,detection & enforcement measures to combat tax evasion & to improve tax compliance.• Identification & registration of individuals & entities that should be on the tax rolls• Intelligence Gathering • Risk profiling & management• Audit • Special investigations• Collection/debt management • Sanctions for offencesMr. Achillis Sunday Chioke Amawhe, Director, Internal Affairs, Federal Inland Revenue Service(FIRS), Nigeria

17:40 PROVISION OF CREDIBLE & EFFECTIVE DETERRENT MEASURES IN THE TAX LAW

• Strengthening of tax laws through tax reform initiatives & plugging loopholes• Modernising the tax audit processes & monitoring systems• Using audit to combat serious non compliance issues• Innovative examples of effective deterrent strategies• Audit planning & execution challenges • Instructions for future complianceMr. Otu Humphrey John Teye, Assistant Commissioner in Charge of Tax Audit & Ag. Head of Research Planning and Monitoring (RPM), Internal Revenue Service, Ghana (GHANA)

18:10 CLOSE OF DAY ONE

18:10 – 20:30 WELCOME RECEPTION BY THE POOL AREA OF ABUJA SHERATON HOTEL & TOWERS



Day Two - Tuesday 12th May


C A S E S T U D Y : G E R M A N Y

K E

Y C A S E

S T U D Y

P A N E L

K E Y C A S E S T U D Y : T H E G A MB I A

K E Y C A S E S T U D Y : E G Y P T

K E Y

C A S E

S T U D Y :

N I G E R I A

K E Y

C A S E

S T U D Y :

I N D I A

07:45 COFFEE

Tax Audit & Compliance In An International Environment

08:00 CHAIRMAN’S RE-OPENING

08:05 DIFFERENCES & LEGAL IMPLICATIONS OF TAX EVASION & AVOIDANCE

Professor Epiphany Azinge, Director of Studies, Nigerian Institute of

Advance Legal Studies (NAILS)08:35 IMPROVING LOCAL TAX ADMINISTRATION MONITORING OF FOREIGN

CORPORATIONS

Mr. Adewale Ajayi, Partner - Tax, Regulatory & People Services Practice,

KPMG Professional Services, Nigeria

09:05 THE 2009 CODE OF PRACTICE: THE TAX AVOIDANCE DISCLOSURE

REGIME: IMPROVING THE SYSTEM

Mr. Chris Davidson, National Business Director, Her Majesty’s Revenue

and Customs (UK)

10:00 HOW ARE MULTI-NATIONALS LEVERAGING SOPHISTICATED ADVICE

TO DELIVER TAX EFFICIENT OPERATIONS? WHAT KEY TAX RISKS,

CHALLENGES & OPPORTUNITIES DO MULTINATIONALS FACE TODAY?

As governments seek additional revenue in the current tight economy, senior

business professionals say the increased possibility of an audit by taxing

authorities is the most significant tax risk facing their organizations today,according to a survey conducted by the Tax Governance Institute (TGI).

• What are the key tax risks, challenges & opportunities multinationals face

today in tax compliance?

• What are their expectations from tax offices & tax advisors?

• How can local tax administration improve communications & monitoring

of multi-national corporations?

• Ensuring the tax position in major tax jurisdictions can stand up to local

scrutiny

• Identifying significant & potential tax exposures

• Forging better lines of communication between the tax department and

other functions

• How can tax authorities engage with taxpayers to ensure they made

payments on time?

Chaired by: Mr. David Robertson, Tax Partner, Fasken Martineau (CANADA)Panellists:

Ms. Claudia Kühnlein, Partner - Transfer Pricing, PricewaterhouseCoopers

AG (GERMANY)

Dr. Mahmoud M. Abdellatif, Tax Inspector, Egyptian Tax Authority -

Ministry of Finance of Egypt & Affiliated, University of New South Wales

(UNSW, Sydney - Australia) (EGYPT)

Mr. Banding Sillah, Director of Finance, The Gambia Telecommunications

Company Ltd. (THE GAMBIA)

10:40 MORNING COFFEE BREAK

11:00 ROLE OF DOUBLE TAXATION TREATIES: WIDENING THE TREATY NETWORK

& TRANSFER PRICING AS A TOOL FOR TAX AUDIT OF MULTI-NATIONALS

Ms. Claudia Kühnlein, Partner - Transfer Pricing, PricewaterhouseCoopers

AG (GERMANY)Mr. Brajindar Mohan Singh, Recently, Chairman of the Central Board

of Direct Taxes, Department of Revenue, Ministry of Finance,

Government of India (INDIA)

11:30 TRANSFER PRICING EFFECT ON TAX ADMINISTRATION & THE IMPACT OF

THE OECD BUSINESS RESTRUCTURING PAPER: POLICIES & PRACTICES

• Tackling the misuse of transfer pricing as a tool for tax evasion &

avoidance by multinationals corporations

• Prepare for the impact of the OECD business restructuring paper

• Structure acquisitions in a cash efficient manner

Mr. David Robertson, Tax Partner, Fasken Martineau (CANADA)

12:15 LUNCH

13:30 INTERNATIONAL TRANSPARENCY & DISCLOSURE: WHAT CAN TAX

AUTHORITIES & BUSINESSES LEARN FROM THE REMITTANCE SECTOR?• How can regulation help to protect the integrity of the financial & fiscal

system?

• Adopting a model against fraud, anti-money laundering & financial crime

• A call for disclosure & data

• Applying risk analysis & an appropriate touch for tax authorities

• What can tax authorities & businesses learn from the remittance sector?

Lady Olga Maitland, Chief Executive Officer, Money Transfer International (UK)

14:00 HOW TO ESTABLISH ROBUST TRANSFER PRICING POLICIES & PRACTICES –THE GERMAN APPROACH

Ms. Claudia Kühnlein, Partner - Transfer Pricing, PricewaterhouseCoopers AG(GERMANY)

14:40 MANAGING MULTI-COUNTRY TAX AUDITS & AUDITING MULTINATIONALCOMPANIES & NON RESIDENTS

• Multi-country co-ordination

• Managing consistency globally• Dealing with local practices

• Facilitating an enhanced share of information

Partner, PricewaterhouseCoopers, Nigeria


Tax Audit & Compliance In The Domestic Environment

15:30 EXAMINING THE ROLE OF TAX INTERMEDIARY RISK IN RELATION TO NON-COMPLIANCE & THE PROMOTION OF UNACCEPTABLE TAX MINIMIZATIONARRANGEMENTS

Chaired by: Mr. Adewale Ajayi, Partner - Tax, Regulatory & People Services Practice, KPMG Professional Services, Nigeria

Panellists:

Mr. Chris Davidson, National Business Director, Her Majesty’s Revenue andCustoms (UK)

Mr. David Robertson, Tax Partner, Fasken Martineau (CANADA)

Mr. Ikechukwu Nweje, Public Sector Specialist in the Nigeria Country Office,World Bank, Nigeria

Mrs. Temitope Oloruntoye, Head, Tax Unit, SIAO, Chartered Accountants, Nigeria

16:10 DEVELOPING RISK-BASED AUDIT PROCESS/APPROACHES IN A TAXAUTHORITY

• Developing a formal tax risk strategy

• Developing formalized tax risk management plans & strategies

• Strategies for assessing risk

• Strategies for implementing key internal controls

• Internal control tools

• Development of internal controls

Mr. Samba E. Saye, Tax Advisor, Commissioner of Domestic Taxes,The Gambia Revenue Authority (THE GAMBIA)

16:40 WHAT IS THE IMPACT OF INCOME TAX REFORM ON TAX AUDIT IN EGYPT &WHAT ARE THE DETERMINANTS OF EFFECTIVE TAX AUDIT?

The Egyptian tax reforms used to focus only on the tax legislation dimension &ignored tax administration, which led to a low level of tax compliance, improper tax audit practices, & a significant amount of tax disputes. The recent income tax reform in 2005 was different in terms of covering both the tax legislation & tax administration dimensions. This tax reform resulted in a new income taxlegislation which started from scratch. The new income tax legislation is knownas Income Tax Law No 91 of 2005 (Hereafter is ITL2005). Modernisation of taxadministration requires improving taxpayers’ services, effective audit techniques& efficient use of information technology. Tax audits are important means for theequitable, efficient & simple enforcement of income tax legislation. Hear keypractical insights into the impact of income tax reform on tax audit in Egypt to:• Review previous tax audit practices & related inefficiencies

• Analyse new tax audit measures, related audit risks & the effectiveness of thenew audit measures

• Give general recommendations with regard to developing effective tax audit in Africa• Tax reform experiences in Egypt: previous tax reforms; recent income tax reform

• New income tax legislation: challenges facing tax audit under ITL2005;selecting sample for audit; understanding Egyptian accounting standards;international taxation issues; IT

• The Egyptian implementation of effective tax audit – what were the keychallenges?

• Previous & current tax audit practices: the learning points

• Impact of tax compliance on current tax audit practices

• The impact of tax return design on current tax audit practices

• What is the selection criteria for audit cases?

• Management of audit risk under current tax audit practices

• The role of training & compensation package to tax auditors

Dr. Mahmoud M. Abdellatif, Tax Inspector, Egyptian Tax Authority -Ministry of Finance of Egypt & Affiliated, University of New South Wales

(UNSW, Sydney - Australia) (EGYPT)17:20 DEVELOPING RISK BASED AUDIT PROCESS:

Mr. Brajindar Mohan Singh, Recently, Chairman of the Central Board of Direct Taxes,Ministry of Finance & Company Affairs, Government of India (INDIA)

17:50 MANAGING THE INTERNAL AUDIT FUNCTION IN A TAX AUTHORITY& ENSURING TAX COMPLIANCE THROUGH EFFECTIVE AUDIT

Ms. Q. S. Seghosime, Director Tax Audit,Federal Inland Revenue Service (FIRS), Nigeria

18:20 CLOSE OF DAY TWO



Day Three - Wednesday 13th May


K E Y

C A S E S T U D Y :

N I G E R I A

K E Y C A S E S T U D Y :

MA U R I T I U S

I N T E R A C T I V E P R A C T I C A L S E S S I O N

P A N E L

P A N E L

C A S E S T U D Y :

G H A N A

08:30 COFFEE

Desk Examinations For Improved Tax Compliance

09:00 WHEN DESK EXAMINATIONS END & AUDIT BEGINS

Examination of returns is a necessary requirement for carrying out aneffective tax audit. Experience shows that under the now universal adopted& applied self assessment systems & given the limited resources at the

exposure of revenue authorities, a risk based tax audit approach is aneffective tool to curb tax fraud & tax evasion. On the other hand, theunderlying principle of fairness in the tax system dictates that, taxadministrations/authorities must demonstrate a transparent & a nondiscriminatory treatment approach to taxpayers in order to bring credibilityin the audit system. The topic takes a closer look at the audit process &links desk examination with the actual audit process.• Examination of returns as an effective tool for compliance

• Main trigger for tax audit; audit selections methods, criteria, & approaches

• Developing an effective audit planning

• Demonstrating procedural fairness to solicit taxpayers cooperation &maximum revenue yield; managing taxpayers perceptions - why me??What safeguards/guarantees are there to assure taxpayers are not beingvictimized

• Audit deterrent effects for non compliance; a demonstration of audit as a tool for detecting & preventing tax avoidance

Mr. Nthako Sekome, Commissioner, Revenue Compliance, Lesotho RevenueAuthority (LESOTHO)

09:30 EXAMINATION OF ACCOUNTS FOR OPTIMUM TAX YIELD: BEST PRACTICE

The recent global recession has spurred many economies in the world toseek for additional sources of revenue for their countries’ expenditurerequirements. For instance, in Nigeria, the Federal Government recentlyannounced in its 2009 budget that it intends to increase its level ofspending albeit funded more by non – oil & gas revenues than by oilrevenues which had hitherto been the backbone of the economy. Thisinformed the desire of tax authorities to examine & analyse organisations’financial statements (accounts) with the view of obtaining the mostfavourable tax yield for the governments’ fiscal policy. What would be theresponse of tax payers to this development? These & other issues wouldbe addressed at the conference.

Mrs. Temitope Oloruntoye, Head, Tax Unit,SIAO, Chartered Accountants, Nigeria

10:00 APPROACHES TO TAX REFORM IN SOUTH AFRICA• Auditing companies & individuals in cash based economies

Dr. Bethuel Setai, Chairperson and CEO, Financial and Fiscal Commission(SOUTH AFRICA)


10:50 DEVELOPMENTS IN THE TAXATION OF OIL REVENUE: COUNTRYEXPERIENCES & ISSUES

• Correcting anomalies,

• Creating an efficient law enforcement system

• Milestones over the last 20 years

• When do we need multi-stakeholder processes?

• Transparency governing how contracts for the delivery of goods & publicservices are awarded

• Ensuring that tax authorities do not over depend on oil revenue

Panellists:Professor Humphrey Assisi Asobie, Chairman, Nigeria Extractive IndustriesTransparency Initiative (NEITI)

Mr. Ajayi Julius Bamidele, Director, Large Taxpayers Department , FederalInland Revenue Service (FIRS), Nigeria

11:30 SPECIAL INTEREST GROUP ROUNDTABLES: VARIOUS DIMENSIONSThe audience will split into special interest groups to benchmark keychallenges & proven solutions in each given area. A facilitator will leaddiscussions & then the groups will rejoin to share key learning points with the full audience.

ROUNDTABLE 1: TAX ARREARS MANAGEMENT IN AN IDEAL TAX OFFICE -Led by: Mr. Nthako Sekome, Commissioner, Revenue Compliance, LesothoRevenue Authority (LESOTHO)

ROUNDTABLE 2: MANAGING A SERIOUS NON COMPLIANCE AUDIT -Led by: Mrs. Temitope Oloruntoye, Head, Tax Unit, SIAO, CharteredAccountants, Nigeria

ROUNDTABLE 3: WHAT IS THE EFFECT OF THIN CAPITALISATION ON TAXADMINISTRATION? Led by: Dr. Mahmoud M. Abdellatif, Tax Inspector,Egyptian Tax Authority - Ministry of Finance of Egypt & Affiliated,University of New South Wales (UNSW, Sydney - Australia) (EGYPT)

ROUNDTABLE 4: TAX HAVENS: EXPLORING POSSIBILITIES FOR THE TAXAUTHORITY Led by: Lady Olga Maitland, Chief Executive Officer, MoneyTransfer International (UK)

12:15 LUNCH

Managing Tax Investigations & Detecting Tax Fraud

13:15 INVESTIGATING TAX FRAUD & EVASION: RED FLAGS & REMEDIESMr. A. J. Bamidele, Director, Large Taxpayers Department, Federal InlandRevenue Service of Nigeria (FIRS), Nigeria

13:45 RISK-BASED APPROACH TO TAX FRAUD INVESTIGATIONSMr. Abraham Odoi, Ag. Head of Internal Audit and Intelligence, InternalRevenue Service of Ghana (GHANA)

14:15 COMBATING TAX FRAUD & EVASION• Tax fraud & evasion• Legal framework to combat tax fraud & evasion• Organisation structure• Documentation of economic activities• Conduct of fiscal investigationsMrs. C. Gunnoo, Director, Fiscal Investigations Department,Mauritius Revenue Authority (MAURITIUS)

14:45 INVESTIGATING & PROSECUTING TAX FRAUD & CORRUPTION

• An understanding of what constitute tax fraud & corruption• Approaches/Procedure in Investigating tax fraud & corruption• Implementing an effective fraud recovery programme• Fighting tax evasion & fraud in NigeriaMs. Foluke Agbeyangi, Formerly, Federal Inland Revenue Service (FIRS)& Deloitte, West & Central Africa, Nigeria


15:30 MANAGING TAX INVESTIGATIONS: PEOPLE & TRAINING ISSUES •What are the skills, techniques & attributes required for engaging in tax fraudinvestigations & detecting fraud?• Practical implications• Interview techniques• What is required to deliver & implement the strategy?Led by: Adrian Turner, Course Director, Commonwealth Tax InspectorsCourse (CTIC) 2009 (UK)

Supporting Facilitators:

Mr. Anthony O. Amoman, Director, Criminal Investigation, Federal InlandRevenue Service (FIRS), Nigeria

Mrs. C. Gunnoo, Director of Fiscal Investigations, Mauritius Revenue Authority(MAURITIUS)

Mr. Abraham Odoi, Ag. Head of Internal Audit and Intelligence, InternalRevenue Service of Ghana (GHANA)

Mr. Samba E. Saye, Tax Advisor, Commissioner of Domestic Taxes, The Gambia

Revenue Authority (THE GAMBIA)16:30 REVENUE AUTHORITIES ROLE IN THE FIGHT AGAINST ILLICIT TRADE &

SMUGGLINGChaired by: Comptroller-General, Nigeria Customs Service - invited FIRS

Panellists:

Honourable Commissioner of Finance, Oyo State Government, Nigeria

Honourable Commissioner of Finance, Bornu State Government, Nigeria

Honourable Commissioner of Finance, Kano State Government, Nigeria

Honourable Commissioner of Finance, Anambra State Government, Nigeria –invited FIRS

17:10 DETECTING TAX FRAUD & CORRUPTION IN THE TAX CONTEXT

• How do institutions ensure internal activities are in compliance with yourown policies?

• Instilling ethics into government & business• Monitoring of politically exposed persons (PEPs) & senior management• What internal regulations monitor &, more importantly, ensure responsible

behaviour?• What mechanisms outside of the institutions influence behaviour?• Highlighting the need for transparency in tax compliance policy

to avoid fraud• Top tips for understanding your organisation’s vulnerabilities

& control methods• What are the shortcomings of the audit process?• How auditor/client relationships affect due diligence, & how

corruption thrives• Advancing the fight against corruption to improve tax collectionChaired by: Lady Olga Maitland, Chief Executive Officer,Money Transfer International (UK)

Panellists:

Mr. Nthako Sekome, Commissioner, Revenue Compliance,Lesotho Revenue Authority (LESOTHO)

Mr. A. J. Bamidele, Director, Large Taxpayers Department,

Federal Inland Revenue Service of Nigeria (FIRS), NigeriaMr. Salihu B. Alkali, Chairman, Gombe State Board of InternalRevenue, Nigeria

Chairman, Kaduna State Board of Internal Revenue, Nigeria

Chairman, Bayelsa State Board of Internal Revenue,Nigeria – invited FIRS

Chairman, Delta State Board of Internal Revenue, Nigeria – invited FIRS

17:40 CLOSE OF DAY THREE



Day Four - Thursday 14th May


K E Y C A S E S T

U D Y

E X E C U T I V E B R I E F I N G

K E Y C A S E S T U D Y

I N

T E R A C T I V E R O U N D T A B L E

08:00 MORNING COFFEE

08:25 CHAIRMAN’S RE-OPENING

Managing Tax Investigations & Detecting Tax Fraud

08:30 BEST PRACTICE QUALITY ASSURANCE AUDITS: ISSUES & APPROACH

• How can audit position itself as an innovator during the harder times:maximising available resources

• Identifying cost savings & dealing with cost-oriented management style• Should audit be measured on savings?• Who is looking at the indicators to see what is already going on?• Who truly owns the risk & liability if it all goes wrong?• What is working? What hasn’t worked?Mr. Banding Sillah, Director of Finance, The Gambia TelecommunicationsCompany Ltd. (THE GAMBIA)

09:00 CONDUCTING A VALUE FOR MONEY AUDIT

Organisations are increasingly facing performance driven challenges.However, relatively few auditors have in-depth experience of Value forMoney / Performance Auditing. This “hands-on” interactive workshop givesyou practical ‘take away’ points to implement back at your office. Thescope of the work of the auditor-general may be extended to performanceor value-for-money (VFM) audit if this is considered to be cost effective,especially in governments with sound internal control and low levels offraud & corruption.

• Planning a VFM / performance audit• How to produce compelling VFM / performance audit reports• What is VFM / performance auditing?• What is the relative priority compared with financial audit?• What are the main challenges of VFM / performance auditingMIS Speaker invited

09:20 IMPLEMENTING CHANGE IN INVESTIGATIONS & AUDIT:CULTURAL & FINANCIAL ISSUES OF NEW TECHNOLOGIES

• Strengthening audit & human resource management capability• Tax function people: plugging the skills & knowledge gap• Working with limited resources• Streamlining organisation structures & functions• Developing your function into a winning team• Getting maximum usage from technology• Managing cultural issues• Getting maximum value for money in implementing computer audit

techniquesFacilitated by:

Adrian Turner, Course Director, Commonwealth Tax Inspectors Course(CTIC) 2009 (UK)


Audit Of Information Technology For Tax Reporting Governance

10:50 FUNDAMENTALS OF IT ASSURANCE & GOVERNANCE: RIGHT FIRST TIMEEVERY TIME

This session will talk in some detail about COBIT, the IT assuranceframework, reliance on general controls & what it takes to implementContinuous Auditing.• Continuous auditing of information security• Placing reliance on general controls in an it/is environment• Justifying IT audits

• Making IT & security governance work effectively• Prioritising IT risk domains• Creating and IT Audit Strategy that meets the needs of the businessDr. Eduardo Gelbstein, Adjunct Professor, Webster University, Geneva, Former Advisor to the UN Board of Auditors & Former Director, UNInternational Computing Centre (SWITZERLAND)

11:40 TAXATION OF E-COMMERCE: ISSUES & CHALLENGES– KEY CASESTUDIES: INDIA, UK & EAST AFRICA

E-commerce poses new challenges to “old economy” regulators. Virtualmerchants’ extreme mobility, remoteness from customers & ability todeliver some goods digitally rather than physically, have helped them stayfar beyond the reach of most tax & customs authorities. This session willlook at innovative approaches by tax authorities to capture tax on e-commerce. It will give insights into how businesses are leveraging offshoree-commerce models for tax avoidance purposes & developments to solve this challenge.

Mr. Brajindar Mohan Singh, Recently, Chairman of the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance,Government of India (INDIA)

Mr. Nduka Azuka-Onyiah, Principal Consultant, Systems & Controls Ltd (UK)

Mr. Sam Toyota, Director Information Systems and Technology, RwandaRevenue Authority, & Chairman, East Revenue Authorities TechnicalCommittee on E-commerce and IT (RWANDA)

12:10 LUNCH

13:10 ACHIEVING AN EFFECTIVE SYSTEMS AUDIT IN AN AUTOMATED TAX ENVIRONMENTDespite so much fund spent to automate tax processes, employing sophisticated technologies by various governments; vulnerabilities & threats exploiting them areon the increase. The same advanced technologies are used to outwit controls on these established tax platforms, causing colossal leakages in government revenues.This presentation will among others, examine:• System Development Life Cycle (SDLC) challenges in tax automation• Exploitable vulnerabilities in an automated tax environment

• Hindrances to the effective audit of tax systems• Practical steps to auditing & implementing appropriate controls in an

automated tax environmentHumphrey Okorie, Senior Manager, Systems Audit - Business Risk Management,MTN Nigeria

13:40 LATEST MEASURES TO INCREASE DATA SECURITY: RISK IN THEINFORMATION AGEHear how management can strengthen the management of information technology to meet confidentiality, integrity and availability requirements by applying appropriatecountermeasures and metrics. The CIA components of information security,Confidentiality, Integrity and Availabilty need to be good enough for an organisation to work effectively. The first problem is the difficulty of defining “Good Enough” as there are no standard ways to measure security in business terms. Too muchsecurity is expensive and puts obstacles in the way of getting work done. Too littleand the organisation could lose its business and its reputation. In addition,Information Security cannot be achieved by just technology. It requires coordinationbetween Risk Management, Vulnerability Management, IT Operations and Systems

design and maintenance. This non-technical presentation focuses on the actions that Executives and Senior Managers should take to ensure an adequate level ofsecurity across the organisation.Dr. Eduardo Gelbstein, Adjunct Professor, Webster University, Geneva, Former Advisorto the UN Board of Auditors & Former Director, UN International Computing Centre(SWITZERLAND)

14:30 PROTECTION OF PERSONAL DATA: CURRENT MEASURES TO INCREASESECURITYHear how the functional application of information technology can promoteefficiency, accountability & plug leakages. Information requested from the taxauthorities over the tax & financial affairs of private individuals can be made easilyand widely available. This can be misused for financial gain & the tax agency relieson its reputation & the trust of the public to conduct its work efficiently.• Technological advances & the threat to personal integrity• Privacy versus information security• Applying ethics to information protectionMr. Sam Toyota, Director Information Systems and Technology, RwandaRevenue Authority, & Chairman, East Revenue Authorities Technical Committee on

E-commerce and IT (RWANDA)


15:15 AUDITING ICT & SECURITY GOVERNANCE: ACTIONS THAT STRENGTHEN HOWAN ORGANISATION INVESTS IN ICT & HOW TO DERIVE MAXIMUM BENEFITSFROM TECHNOLOGY WHILE MANAGING RISKComputer systems & many information and communications technologies (ICT)are critical & inescapable business tool in business & the public sector workingwithout them has become unthinkable. ICT represents significant expenditures. The track record for large ICT projects is not brilliant – many are cancelled beforecompletion & many more are late, over budget &/or fail to deliver the benefitsexpected. Corporate Governance also requires that computer systems & data meet the appropriate national legal & regulatory obligations, & this, in turn, implies thegovernance of ICT of which only some components can be delegated to a ChiefInformation Officer or external service provider. The International Standard ISO38500 published in early 2008 & the initiatives of the Information TechnologyGovernance Institute (ITGI) are at the core of this session’s material. This interactive& non-technical roundtable session is facilitated by an experienced former IT

executive & lead auditor with extensive experience in the governance of CriticalInformation Infrastructures & is designed to help you plan audit programmes &identify the actions you can take to ensure your organisation’s information assetsare adequately aligned with your business, that your ICT represents good value formoney & that the risks associated with ICT are appropriately managed.• The context & case for ICT governance• The scope of ICT & security governance• The areas of ICT governance risk• Auditing an ICT governance framework• How standards & best practices can be used to strengthen ICT governance• Information technology – opportunities & challenges for tax administrationsLed by: Dr. Eduardo Gelbstein, Adjunct Professor, Webster University, Geneva, Former Advisor to the UN Board of Auditors & Former Director, UN International ComputingCentre (SWITZERLAND)

Facilitated by:

Mr. Humphrey Okorie, Senior Manager, Systems Audit - Business Risk Management,MTN Nigeria

Mr. Nduka Azuka-Onyiah, Principal Consultant,Systems & Controls Ltd (UK)Mr. Sam Toyota, Director Information Systems and Technology, Rwanda RevenueAuthority, & Chairman, East Revenue Authorities Technical Committee on E-commerce and IT (RWANDA) .

16:45 OFFICIAL CLOSE OF CONFERENCEMrs. Ifueko Omoigui-Okauru MFR, Executive Chairman,Federal Inland RevenueService (FIRS), Nigeria

17:00 CHAIRMAN’S CLOSE OF CONFERENCE & SUMMARY OF THE CONFERENCE



Meet The Distinguished International Speaker Panel:


Mrs. Ifueko Omoigui-Okauru MFR, Executive Chairman, Federal Inland Revenue Service of Nigeria(FIRS), NigeriaMrs Ifueko Omoigui-Okauru is the Chairman and Chief Executive of the Federal Inland Revenue Service (FIRS). Mrs. Omoigui-Okauru is aFellow of the Institute of Chartered Accountants of Nigeria (ICAN) & a Chartered Tax Practitioner. Omoigui was a Partner in the firm of ArthurAndersen & Co -now KPMG Professional Services & Accenture & was Chief Responsibility Officer of ReStraL Ltd., a leadership &management services company, she founded in 1996. A fellow of the Chartered Institute of Accountants of Nigeria, & a Chartered TaxPractitioner, Mrs. Omoigui-Okauru is also involved in community development in many non-governmental organisations. Since herappointment as the Chairman of FIRS on March 3, 2004, the agency has witnessed tremendously progress in staff discipline, the processof tax monitoring & collection that has boosted revenue accruing to the Federation Account. She has also championed tax reform at bothfederal & state levels. She obtained a First Class Bachelor of Science degree in Accounting from the University of Lagos and a Master ofScience degree in Management from Imperial College, University of London. Apart from her academic prowess, she was recognized as aGlobal Leader of Tomorrow by the World Economic Forum in Davos, Switzerland. The Federal Government in 2000 conferred on her theMember of the Order of the Niger, MON and later in 2006 she added Member of the Federal Republic.

Dr. Manuel F. Montes, Chief, Policy Analysis and Development Financing for Development Office, UNDESASecretary, United Nations Committee of Experts on International Tax Matters (U.S.)Manuel F. Montes (“Butch”) is Chief of Policy Analysis and Development in the Financing for Development Office of United NationsDepartment of Economic and Social Affairs (UNDESA). He leads a team of 6 professionals to analyze developments in internationalfinance, trade, aid, debt & systemic issues. Previously, he was Regional Programme Coordinator, Asia Pacific Trade and InvestmentInitiative, UNDP Regional Centre in Colombo, Sri Lanka; Programme Officer for International Economic Policy at the Ford Foundation inNew York, 1999-2005; Senior Fellow and Coordinator for economics studies at the East-West Centre in Honolulu, 1989-1999; andAssociate Professor of Economics at the University of The Philippines, 1981-1989. He has been a visiting scholar at the Institute forDeveloping Economies in Tokyo, at the United Nations University/World Institute for Development Economics Research (UNU/IWDER) inHelsinki, & at the Institute for Southeast Asian Studies (ISEAS). He holds a PhD in Economics from Stanford University. He held theCentral Bank Money and Banking Chair at the University of the Philippines from 1984 to 1991.

Mr. Chris Davidson, National Business Director,HM Revenue & Customs (UK)Chris is National Business Director in HMRC’s Large Business Service which handles the tax affairs of the UK largest businesses. Chris hasresponsibility for the banking and insurance sectors. Chris joined the Inland Revenue 32 years ago and is a fully trained inspector of taxes.He has held a wide range of management, technical, investigation and policy posts - he led the development of the disclosure rules in2004 and the OECD Tax Intermediaries study in 2006-07, working closely with Dave Hartnett on both of them. Chris is currently workingon the taxation Code of Practice for Banks, again working closely with Dave Hartnett.

Lady Olga Maitland, CEO, Money Transfer International (MTI) (UK)MTI is an international trade association dedicated to promoting the development & interests of the global remittances industry. It worksclosely with the regulatory bodies, central banks & anti-money laundering agencies all over the world. In addition to Lady Olga’s role asCEO, she is responsible for relations with the regulators including, FATF, OFAC, FINCEN, the FSA & Central Banks. Lady Olga is also CEOof the Defense & Security Forum. She is a regular speaker on the global perspective of money transfers & on anti-money launderingissues. Before her appointment to MTI, Lady Olga was an international consultant. From 1992 to 1997 she was Conservative Member ofParliament. Prior to that she had been a leading journalist with the Sunday Express & other publications.

Mr. Brajindar Mohan Singh, Recently, Chairman of the Central Board of Direct Taxes, Ministry of Finance &Company Affairs, Government of India (INDIA)Mr. Singh was selected for Indian Revenue Services in 1970. He has served in various capacities in the Department & the Central Board ofDirect Taxes for 37 years. He was recently Senior Consultant, Tax Research Cell of the National Institute of Public Finance and Policy. Priorto this, he served as Chairman, Central Board of Direct Taxes where he supervised Foreign Tax Division; was Head of Direct Taxes in India,headed negotiations of double tax avoidance agreements & was responsible for approximately 50% of Govt revenues, surpassing Budgetallocated. Mr Singh also held roles as Director General International Taxation, Income Tax Department, Chief Commissioner, Income TaxDepartment, Commissioner of Income Tax, Patiala, Commissioner of Income Tax (Appeals), Joint/Addl Commissioner of Income Tax, &Assistant Director of Inspection, Special Cell, Directorate of Investigation.

Dr. Bethuel Setai, Chairperson and CEO, Financial and Fiscal Commission (SOUTH AFRICA)Dr Bethuel Setai is the present Chairman and Chief Executive of the Financial and Fiscal Commission (FFC). Prior to his appointment at theFFC, Dr Setai served as Managing Director of ECI Consulting. He was also the Chief Executive Officer of the South African Foundation forthe Public Management and Development (SAFPUM). As Director General of the Free State Province, Dr Setai was the administrativechampion of the transformation project in the Free State government. Dr Setai has taught economics at various universities in the UnitedStates of America & in Africa. While a Professor of Economics at the National University of Lesotho, he served as external examiner at theUniversities of Nairobi and the University of Jomo Kenyatta in Nairobi, as well as the University of Zimbabwe in Harare. Dr Setai’s expertiseand experience extends to consultancy work for the three tiers of government, including various international organisations such as FAO,

UNIDO, WHO, and ILO & has completed assignments in Angola, South Africa, Lesotho, Botswana, Swaziland, Mozambique, Zimbabwe,Kenya & Malawi. Dr Setai authored a book entitled The Making of Poverty in South Africa, published by SAPES Books, Harare, in August2000, & has published numerous other scholarly articles in international journals, as well as anthologies on trade, economic development& economic integration. He is in the process of compiling another volume where he partly reflects on his experiences as the first DirectorGeneral of the Free State province.

Mr. David Robertson, Tax Partner, Fasken Martineau (CANADA)David is one of Canada’s leading indirect tax specialists. He is a member of the Canadian Institute of Chartered Accountants’ 25-memberGST Leaders Forum, & is a co-instructor of the Institute’s Annual National GST In-depth Tax Course. David’s practice focuses on advising& assisting multinational enterprises & non-residents of Canada in structuring their business affairs with Canadians & in Canada. David isalso a seasoned tax litigator. As former tax counsel with the Canadian Department of Justice & with more than 15 years of experience,David is well-versed in the policies & processes of the Canada Revenue Agency & provincial tax authorities, from audits, through toobjections & appeals before the courts, to settling & resolving tax collection matters & cross-border tax disputes. He represents the privatebar on the Tax Court of Canada / Canadian Bar Association’s Bench & Bar Committee a& is a contributing editor to GAAR Interpreted: TheGeneral Anti-Avoidance Rule, the leading publication on Canada’s general anti-avoidance rule.

Mr. Adrian Turner, Course Director, Commonwealth Tax Inspectors Course (CTIC) 2009 (UK)Adrian is the course director for the Commonwealth Tax Inspector Course (CTIC) since 2005, & had a working connection with the CTICprogramme for several years before that. He retired in October 2006 after a successful career as an investigator & senior compliancemanager within the HM Revenue & Customs (previously the Inland Revenue), with 29 years operational & management experience. Hewas latterly responsible for the delivery of compliance training strategy within the Inland Revenue & leading this into HM Revenue &Customs. Post retirement, he has been engaged on an annual consultancy basis by HM Revenue & Customs & the CommonwealthAssociation of Tax Administrators (CATA) as the Course Director for the Commonwealth Tax Inspector Course.

Professor Humphrey Assisi Asobie, Chairman, Nigeria Extractive Industries Transparency Initiative (NEITI)Professor Asobie, is the former president of the Academic Staff Union of Nigeria Universities & a retired professor of political science fromthe University of Nigeria, Nsukka, & President, Transparency In Nigeria. His role as Chairman of NEITI is to look at outstanding issues in theindustry, such as the remediation of deficiencies & incapacities of certain public agencies charged with regulating the oil & gas industry,as identified in the NEITI audit report of years 1999-2005. NEITI other accomplishments since its inception 4 years ago, is thecommissioning & mass circulation of the first comprehensive audit report of the petroleum sector from 1999 to 2004. The body alsoconducted studies that made the Nigerian government richer by over 1billion naira. NEITI’s activities have made Nigeria one of the leadingcountries among other countries implementing EITI.

Mr. Cyprian M. P. Kamaray, Accountant General & Former Director of Budget, Ministry of Finance (SIERRA LEONE)Mr. Kamaray is a Chartered Accountant - FCCA (UK) and FCA (Sierra Leone) - with profound experience in public financial management(PFM). He has worked in the Ministry of Finance and Economic Development (MoFED) of the Government of Sierra Leone (GOSL) forabout 12 years, being at the heart of its PFM Reforms. Initially, he started in the Budget Bureau as a Senior Budget Management Officer(SBMO) for almost two years & as Director of Budget for almost eight years. He is currently the Accountant General, being the ChiefAccounting Officer of the Government. Mr. Kamaray holds a Master of Accountancy degree from the University of Glasgow. He is also theVice President of the Institute of Chartered Accountant of Sierra Leone (ICASL).

Dr. Eduardo Gelbstein, Adjunct Professor,Webster University, Geneva, Former Advisor to the UN Board ofAuditors & Former Director, UN International Computing Centre (SWITZERLAND)Eduardo Gelbstein has over 40 years experience in Information Systems & Technology, including the management of major projects &large scale data centre operations in many countries & institutions. From 1993 to 2002 he was the Director of the United NationsInternational Computing Centre, a service organisation providing critical IT facilities to numerous organisations in the UN System, includingPeacekeeping Operations, the World Food Programme & the High Commission for Refugees. Since 2002 he has been an advisor on IT &security matters to the French National Audit Office (Cour des Comptes) & among the audits conducted for them were those of the United

Nations HQ, the International Court of Justice in The Hague & various departments of the french ministry of health. In addition, he teachespost-graduate courses at Webster University, Geneva, the Master of Advanced Studies programme of Zürich University, the DiploFoundation, and for companies. He is also associated with the Grenoble (France) Ecole de Management. Ed is a regular speaker atinternational conferences on security and the author of several books and articles.

Mrs. Temitope Oloruntoye, Head, Tax Unit,SIAO, Chartered Accountants, NigeriaTemitope is currently Head of the Tax Department for SIAO (Chartered Accountants). Before joining SIAO, she had worked at ReStraL Ltd asa Senior Associate and at Deloitte West and Central Africa as Tax Consultant. She is a qualified Chartered Accountant and a Chartered TaxPractitioner with over a decade of working experience spanning across diverse accounting functions covering audit, financial accountingand taxation. With exposure to structured local (indigenous) and international (multinational) tax learning experience, she has been offeringspecific tax related services in corporate tax advisory, compliance, consulting, corporate tax planning and restructuring, payroll restructuringservices, due diligence, mergers and acquisitions advisory services and resolution of tax audit issues, amongst others. She has attendedand delivered papers on topical tax issues at various meetings, workshops and on some international publications.

Ms. Claudia Kühnlein, Partner - Transfer Pricing Team, PricewaterhouseCoopers, Düsseldorf (GERMANY)Claudia has over a decade’s comprehensive experience in tax consulting, in particular advising clients in areas of transfer pricing systemsand international structuring. She has been working in the tax department of PricewaterhouseCoopers, in Germany Düsseldorf since she firstjoined the company in 2000 where shewas initially responsible for consulting multinational companies and dealing with all relevant tax-related problems. Her expertise covers, in particular, the execution of global documentation projects for large companies as well as theoptimisation of value chains in consideration of principal structures. She also has extensive experience in M&A projects (due diligence, postmerger structuring), monitoring audits by fiscal authorities as well as negotiating transfer pricing structures with the competent authorities,including APA procedures. Her clients comprise of multinational companies, particularly active in the areas of life science, media,automotive and technology industries. Claudia is a frequent speaker at seminars and has presented several papers in areas of her expertise.

Mr. Salihu B. Alkali, Chairman, Gombe State Board of Internal Revenue, Nigeria

Mr. Alkali’s professional career stated as a Senior Accountant with Bauchi State Agricultural Supply Company in 1986 where he rose to therank of Manager in 1990 before leaving for the UK to work as an Account Assistant with the Nigerian High Commission. He came back toNigeria to answer the call of his mother land in 2000 as Director Revenue with the Gombe State Board of Internal Revenue. In 2003, he wasappointed a Permanent Secretary & posted to the Ministry of Finance and Economic Development. Then in 2004 he was appointed asPermanent Secretary and Chairman of Gombe State Board of Internal Revenue where he is serving to date.

Dr. Mahmoud M. Abdellatif,Tax Inspector, Egyptian Tax Authority - Ministry of Finance of Egypt & Affiliated ,University of New South Wales (UNSW, Sydney - Australia) (EGYPT)Since 1995, Dr. Abdellatif has been a Tax inspector with the Egyptian Tax Authority- Ministry of Finance- Egypt. He is currently on studyleave at the University of New South Wales (UNSW, Sydney -Australia), where he is taking a PhD in Business Law and Taxation. Dr.Abdellatif was a member of Internal Committee with Large Taxpayer Center (Ministry of Finance- Cairo) from 2005 to 2006 & a Tax Judgeat the Cairo Tax Appellate Committees- from 2004 to 2005. Prior to his current role, he was working for the Investment Tax Office in Cairo,where he was in charge of inspecting corporate companies (Corporate Profits Tax) in which they were founded under the umbrella ofinvestment laws. From 1995 to 1999, he was a Tax Inspector for Individual Income Tax at Quis Tax Office- Kena Governorate. He holds aMaster of Arts in Taxation Policy and Management at the Keio University- Tokyo Japan & is the author of numerous papers, articles &books in the financial & fiscal field.

Mr. A. J. Bamidele, Director, Large Taxpayers Department , Federal Inland Revenue Service of Nigeria (FIRS), NigeriaMr. Bamidele gained an M.SC at the University of Lagos. He is also a FCTIN of the Chartered Institute of Taxation of Nigeria & ACA, withthe Institute of Chartered Accountant of Nigeria. Prior to his current role as Ag. Director, Large Taxpayers Dept., Mr. Bamidele had otherroles at FIRS including Tax Controller Petroleum & Pioneer, Head Tax Audit Branch, Tax Controller Oil & Gas, Head Special InvestigationBranch, & Tax Controller, LTO, Non-Oil, Lagos. Prior to joining FIRS, he was Audit Manager at Onwufuju, Giwa – Osagie & Co.

Mr. Achillis Sunday Chioke Amawhe, Director, Internal Affairs, Federal Inland Revenue Service of Nigeria (FIRS), NigeriaMr. Amawhe is a fellow Chartered Institute of Taxation of Nigeria (FCIT), Associate, Institute of Chartered Accountant of Nigeria (ICAN) –ACA, Associate, Nigerian Institute of Management (ANIM) amongst many other affiliations & he is author of many papers & publications.

In his current role as Acting Deputy Director/Head Internal Affairs Department, he is responsible for service-wide internal control monitoring& implementation, quality assurance audit, internal audit & Value for Money Audit. Prior to this he was Pioneer Head, Quality Assurance &Change Process Coordination (QA/CPC) with FIRS, developing quality goals which are measurable, reliable, realistic & achievable in allfunctional areas & prior to this he has served as Area Tax Controller, FIRS Kano Area Office & Investigation Officer – FIRS SpecialInvestigation Branch.

Mr. Nthako Sekome, Commissioner of Revenue Compliance, Lesotho Revenue Authority& Non Executive Director, Lesotho Post Bank & Lesotho Road Fund Board (LESOTHO)Mr. Nthako Sekome is presently working for Lesotho Revenue Authority (LRA) holding a position of Commissioner of RevenueCompliance. Prior to this, he served in two different Commissioners’ positions but still under the same organization. He joined LesothoRevenue Authority in November 2002 as Commissioner Value Added Tax & was amongst the four executive management team under theleadership of the Commissioner General who were recruited to help in the setting up of the structures & to recruit senior management teamof the Authority. He was also instrumental & managed the whole process of introducing the new tax system - the Value Added Tax systemin Lesotho (replacing the sales tax) in July 2003. He later on assumed the position of the Commissioner Income Tax in 2005. He was oneof the executives overseeing & leading the program of re-organization of the Lesotho Revenue Authority a move that lead to transformingthe organization from being a tax centric organization to that of being a taxpayers centric focus organization, the end result being a changein the previous tax type structure to a functional structure. Following the reorganization exercise he assumed the new role serving as theCommissioner of Revenue Compliance with the primary responsibility in tax audits, debt collection & tax investigations. Before joiningLesotho Revenue Authority in 2002, Mr. Sekome spend thirteen years in the banking environment serving in different senior managementpositions in the three banks in Lesotho; Lesotho Bank, Lesotho (1999) Bank (a subsidiary of Standard Bank) and Standard Bank Lesotho.Mr. Sekome is currently serving as a non Executive Director in the Lesotho Post Bank and Lesotho Road Fund Board.

Professor Epiphany Azinge, Director of Studies, Nigerian Institute of Advance Legal Studies (NAILS), NigeriaProfessor Azinge is a Director, Institute of Advance Legal Studies & research professor of law & senior advocate of Nigeria (SAN). He is theesteemed author of many books & papers. Outside of his academic career, he has worked with the State Counsel (NYSC), Ministry ofJustice, Yola & with the Legal Aid Council (NYSC). He is a Member of the Nigerian Law Teachers Association, Nigerian Bar Association,

International Bar Association (IBA), Nigeria Constitutional Lawyers Association, Commonwealth Lawyer Association, & World JuristAssociation. He holds a Ph.D. from the University of London, specializing in comparative constitutional law & is a Senior Advocate ofNigeria (S.A.N). He attended the Nigerian Law School, Lagos & has lectured at the University of Benin. He has held many scholarlyengagements & political appointments, including Honourable Attorney-General of the Federation and Minister of Justice (1991 – 1997).

Mr. Humphrey Okorie, Senior Manager, Systems Audit - Business Risk Management, MTN NigeriaHumphrey has a good understanding of world class business systems & their reliability review requirements, revenue assurance, riskmanagement & audit methodologies. He was the pioneer IT & Network audit Manager for Econet Wireless Nigeria (Now Celtel Nigeria), wherehe played various enterprise wide assurance & advisory roles for over 6 years. Prior to his joining Celtel, he had worked in diverse control &management functions in the former Standard Trust Bank ( now UBA plc) & EDP Audit & Security Associates, an information Technologyconsulting & audit firm. He also holds a number of international certifications. Humphrey is one of the exam item writers for the informationSystems Audit and control association (ISACA) & has also participated & facilitated in a number of international professional conferences,trainings & seminars in the USA & Europe.

Mr. Samba E. Saye, Tax Advisor, Commissioner of Domestic Taxes, The Gambia Revenue Authority (THE GAMBIA)Samba Ebrima Saye is currently the Tax Adviser to the Commissioner of Domestic Taxes in the Republic of The Gambia. Mr. Saye hasbeen in the Tax Department for the last 40 years & during this period he served as Deputy Commissioner of Income Tax for eleven years &Commissioner of Income Tax for ten years. He studied Tax Law and Tax Administration at the Universities of Ife in Nigeria & Harvard LawSchool in the USA. Among his other Awardees are Barons fellow in Banking and Finance (USA) Life Time Merit Award (USA) & becauseof his valuable contribution to the field of Taxation he was conferred by his country with one of the highest National Orders – The Order ofthe Republic of the Gambia (ORG). Mr. Saye participated in the drafting & reviewing of the current Tax Laws of The Gambia & contributedto the setting of The Gambia Revenue Authority right from the planning to implementation stages. He subscribed to the preparation of theAudit Manual which is currently being used by Auditors of The Gambia Revenue Authority. Mr. Saye is a seasoned Tax official havingparticipated in over twenty International Conferences worldwide in Tax Practice & Tax Administration including negotiating Double TaxationTreaties on behalf of his country. He served in the Management Committee of the Commonwealth Association of Tax Administration(CATA) for several years representing the West African Region.

Ms. Foluke Agbeyangi, Formerly, Federal Inland Revenue Service of Nigeria (FIRS) & Deloitte, West &Central Africa, NigeriaMs. Agbeyangi FCIT, ACA, is a proven result driven tax expert. She started her professional tax carrier in 1996 when she joined theemployment of FIRS where she had the opportunity of working in various tax departments, handling various tax matters. Her last duty postwas the Large Tax Office (LTO Non Oil, Lagos) where she worked in Returns, Payment and Processing (RPP), International Tax (ITD) & PAYEdepartments. She voluntarily retired from the service in 2007 to join the Firm of Deloitte West & Central Africa. As a tax consultant, shehandled tax affairs of multinational companies, in the areas of Compliance, Advisory, Investigation & Audit Support. She has receivedtrainings in tax matters at both local & international levels, & she has also impacted same via facilitations in tax training programmes of theFirm. Foluke currently resigned her appointment with Deloitte in pursuit of her drive to impact on companies by way of Tax facilitation, therecent being the facilitation programme she had with the Economic and Financial Crime Commission (EFCC) on ‘Detecting, Investigatingand Prosecuting Tax Evasion in Nigeria’.

Mr. Adewale Ajayi, Partner - Tax, Regulatory & People Services Practice, KPMG Professional Services, NigeriaMr. Ajayi has around 20 years experience. He had extensive audit experience before joining the Tax practice. He has varied experienceadvising multi-national clients on Nigerian taxes & has proactively provided them with practical advice on how to manage any potentialimpact on their Nigerian operations. He has been actively involved in the various technical committees on the review of Nigeria tax laws.His areas of experience in the tax practice include: corporate tax planning, compensation services, advisory & compliance work for localand multi-national companies in various industries with special focus on the oil & gas industry; personal income tax planning; mergersand acquisitions & pension advisory services. Adewale has a B.Sc in Accounting from the Obafemi Awolowo University, Ile Ife. He is aFellow of both the Institute of Chartered Accountants of Nigeria and the Chartered Institute of Taxation of Nigeria. He is an alumnus of theSenior Management Program of the Lagos Business School. He has published various articles on topical issues, especially with respect tothe oil & gas industry, in international journals, such as the Tax Notes International, Internal Energy Law and Taxation Review and TaxPlanning International Review.

Mr. Nduka Azuka-Onyiah, Principal Consultant, Systems & Controls Ltd (UK)Nduka is involved in the practice of Information Technology & Systems audit as well as Information Systems security & has a keen interest

in the deployment of Information Technology to improve business processes in the public sector. He currently undertakes consulting &training within the EMEA region with emphasis on the evaluation of IT policies, standards & procedures as well as the processes for theirdevelopment, approval, implementation & maintenance to ensure alignment with & support for IT strategies and compliance withregulatory & legal requirements. He also undertakes post-implementation review as well as subsequent periodic reviews of systems toensure alignment with objectives & effective internal control as well as evaluates business continuity & disaster recovery plans to ensurecontinued essential business operations & recovery of IT processing capabilities respectively for a variety of clients. He started his career inAccounting & Taxation in private practice & subsequently managed a diverse portfolio of clients providing services such as Financial andManagement Accounting, Internal & External Audits, Taxation & the analysis, design & implementation of various systems aimed atenhancing the business process for over a decade before moving into IS Audit & Security. He is a regular participant at professionalconferences & is a member of the Events Management Team of the London, UK Chapter of the Information Systems and ControlsAssociation (ISACA); the Risk Management Special Interest Group of the UK Chapter of the Project Management Institute (PMI) as well asthe Enterprise Risk Management (ERM) and Risk in Information Systems & E-Business (RISE) Special Interest Groups of the Institute ofRisk Management (IRM) in the UK. He also belongs to the International Information Systems Security Certification Consortium (ISC2),Information Systems Security Association (ISSA) & the Open Information Systems Security Group (OISSG).



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Please Send Further Information On

6th Annual CISO Executive Summit 200910 - 12 June 2009, Marriott Hotel, Lisbon - Portugal

4th Annual Audit, Risk & Governance Africa Conference 200921 - 24 July 2009, The Munyonyo Commonwealth Resort – Uganda

3rd Annual Chief Security Officer (CSO) Summit 200916 - 18 September 2009, Barcelona – Spain

Audit, Risk & Governance Middle East 20092 – 4 November 2009, Dubai – UAE

2nd Annual CISO Executive Summit - Middle East 20099 – 11 November 2009, Muscat – Oman

2nd Annual Security Africa Summit 200917 – 20 November 2009, Labadi Beach Hotel, Accra – Ghana

2nd Annual Digital Evidence Conference7 – 9 December 2009, Doha – Qatar

Conferencia Latinoamericana: Gobernanza, Riesgo y Auditoria 200923 – 26 marzo 2010, Panama or Colombia

About MIS Training Institute

Founded in 1978, MIS Training Institute is the international leader in providing training &conferences to information security, audit, fraud & IT audit professionals. With offices in theUSA, UK, & Asia, MIS is a division of Euromoney Institutional Investor Plc (FTSE250) and ispart of the Daily Mail & General Trust (DMGT). www.mistieurope.com.


To Register Call +44 (0) 20 779 8202 Fax +44 (0) 20 7779 8293

Conference Fees for Non-FIRS Personnel (fees must be paid in advance of the event)

4 Days £1,995

3 Days £1,695 (please specify which days you will attend)

2 Days £1,245 (please specify which days you will attend)

1 Day £795 (please specify which day you will attend)

Please contact Rosie Beach,

Email: [email protected] Web: www.mistieurope.com/FIRSNigeria

Included in the Fee

•Entry to Event

•All Lunches, Daily Refreshments & Networking Reception Evening of 11th May 2009

•Certificates, CPE Points for Continued Education, Official Workbook, Post-EventWeb-link to Updated Presentation Materials

Registrations for personnel of The Federal Inland Revenue Serviceof Nigeria (FIRS) please contact

Mr. Achillis Sunday Chioke Amawhe, Director, Internal Affairs, Federal InlandRevenue Service (FIRS), Nigeria, PMB 33, Garki, Abuja, NIGERIA

Email: [email protected] Tel: +23480-23157254, or +23480-62208083.

Or, Rosie Beach,

Email: [email protected] Web: www.mistieurope.com/FIRSNigeria

MIS Training Institute Terms & Conditions: MIS Training operates a 20 working daycancellation policy. Any cancellations received after 20 days or any delegate that does notattend will be subject to full payment. You may transfer to another course/conference for a transfer fee of 25% of the initial booking fee plus the difference between the value of thecourse/conference you are transferred to. This will be invoiced or refunded. Please note that thereplacement course/conference must take place within 6 months of the initial application.

Alternatively you may send another colleague to the initial booked course/conference withoutincurring any additional fees. A full refund less an administration fee of £100 will be given forcancellation requests received up to 20 working days before the event. Cancellations must bemade in writing & reach the MIS office before the 20 working days deadline. Please confirmthat you have read & understood the booking terms & conditions as stated above.

Summit Venue & AccommodationThe conference will take place at:Abuja Sheraton Hotel & TowersLadi Kwali Way, Abuja, AbujaFederal Capital Territory,Federal Republic of NigeriaPhone: (234) (9) 461 2000Please phone the hotel directlyfor best room rate available

Documents

Effective Audit & Investigation Abuja