Audit of Authorised Economic Operators (AEO): A new risk management approach based on Logistics Information System (LIS) analysis

摘要

In order to facilitate customs control procedures and to control the risks associated with them, the World Customs Organization (WCO) has invested heavily in legislation and guidelines to encourage the country to contribute to them. International experience shows that facilitation practices and levels have differed from country to country. AEO labeling is a form of facilitation of customs control that puts customs and the company in a win-win partnership. Customs has the advantage of having all the necessary data on goods supplied by an international supply chain and in return the latter benefits in terms of dematerialization of control. The purpose of this paper is to strengthen the pre- and post-approval audit strategy. It proposes an approach based primarily on the analysis of data revealed by the logistics information system (LIS) and what it provides as a database on the characteristics of the company and on the goods and their movements throughout the international supply chain. In a first section we propose a description of the evolution of customs control processes and the dilemma of high level of security and low level of control. The third section is reserved to present our approach to immaterial control that begins with tracking the data, verifying their compliance with those reported and comparing them to a certain repositories of the authorized economic operator.