Customs Post Clearance Audit: updated selection and scheduling rules; committees to determine auditees, themes and standardized reporting. Amendments require dynamic, risk based selection of IECs for Premises Based Audit with annual auditee lists prepared by DG Audit in consultation with analytics and finalised by a committee; lists must be communicated to Audit Commissionerates before 31 March. Audit Commissionerates shall evenly schedule audits and complete the full audit cycle for each selected entity. Themes for Theme Based Audit will be selected biannually by a committee convened by DG Audit. Revised MIS formats CUS PCA 1 to CUS PCA 4 are prescribed for standardized reporting of detections, recoveries and pendency.
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Customs Post Clearance Audit: updated selection and scheduling rules; committees to determine auditees, themes and standardized reporting.
Amendments require dynamic, risk based selection of IECs for Premises Based Audit with annual auditee lists prepared by DG Audit in consultation with analytics and finalised by a committee; lists must be communicated to Audit Commissionerates before 31 March. Audit Commissionerates shall evenly schedule audits and complete the full audit cycle for each selected entity. Themes for Theme Based Audit will be selected biannually by a committee convened by DG Audit. Revised MIS formats CUS PCA 1 to CUS PCA 4 are prescribed for standardized reporting of detections, recoveries and pendency.
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