Due to the evolving and changing business environment and form, the document and recording environment has also changed in the enterprises. For this reason, the Revenue Administration has also made a series of general communique amendments and infrastructure developments. The amendments are kept going on. The most important responsibility of the tax offices is to control taxpayers whether they act in accordance with tax legislation. Because the state of tax evasion is a crime that reduces the public interest. Until today, taxpayers have been inspected by a risk-focused audit approach on the information they have declared for the protection of the public right. In this context, software that was developed with risk-focused audit approach is explained in this study. In addition, VEDAS that is an electronic tax audit application that allows for a full tax audit and considered to be implemented in the future and that will bring pre-tax audit conception will be explained. A discussion will be held on the infrastructure, legislation and controls necessary for the complete realization of tax audits electronically within the framework of the latest developments.