Risk based audit selection prioritises audit resources by assessed revenue risk, with annual planning and categorised deployment. Selection for audit is driven by a risk assessment framework prescribed by the Directorate General of Audit, implemented by National and Local Risk Managers using three years of assessee wise data; Audit Commissionerates receive ranked lists, may adjust selections for local risk perceptions or random sampling with reasons recorded, and must prepare an Annual Plan by 31 May categorizing assessees as large, medium or small, calibrating manpower and audit durations accordingly while enabling integrated, theme based, multi location and accreditation measures.