Point of view

Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field

Richard van't Hof IT-Auditor, Dutch Customs Administration

WCO News, World Customs Organisation, 96, October 2021

November 20, 2021

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Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field

Photo from WCO News

Topic: customs control risk management
Tag: customs audit Netherlands

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Copyright of the journal: World Customs Organisation

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