Publication: Post Clearance Audit : Reference and Implementation Guide
Loading...
Files in English
533 downloads
105 downloads
1,681 downloads
107 downloads
Published
2013-02
ISSN
Date
2014-02-10
Author(s)
Editor(s)
Abstract
This reference and implementation guide builds on the content of the World Bank's publication Border Management Modernization (2011), which provides policymakers, reformers, customs and other government officials with a comprehensive perspective on improving trade facilitation through better border management. This guide focuses on the use of Post Clearance Audit (PCA) which represents one of the most effective trade facilitation strategies available to border agencies as it enables the immediate release of imported cargo through the subsequent use of audit-based regulatory controls. The contents of this guide have been developed to supplement the information contained in the World Bank publication by providing border management officials and development professionals with a thorough introduction to the key issues associated with implementing a PCA regime. PCA represents a move away from traditional approaches which focus on the physical inspection of cargo and the relatively ineffective documentary checks that restrict auditors to reviewing a very small percentage of a trader's overall transactions. PCA rather is a focus on the business systems of the trader that generate and communicate transactions to the regulatory agencies, recognizing that good business systems with adequate controls will lead to high levels of regulatory compliance. The World Customs Organization (WCO), in recognition of this need to adapt to the growing world economy, has spelt out in the revised Kyoto convention the need for customs agencies to move towards post clearance controls to facilitate trade, which includes transitioning towards 'control based audit', which represents the auditing of traders' internal systems and controls as they relate to customs requirements.
Link to Data Set
Citation
“World Bank. 2013. Post Clearance Audit : Reference and Implementation Guide. © http://hdl.handle.net/10986/16981 License: CC BY 3.0 IGO.”
Associated URLs
Associated content
Other publications in this report series
Journal
Journal Volume
Journal Issue
Collections
Related items
Showing items related by metadata.
Publication Here Is Your Money(Washington, DC, 2010)Over the last few years the Standard Cost Model (SCM) has become the regulatory reform tool of choice in European Union (EU) and Organization for Economic Co-operation and Development (OECD) countries for identifying and reducing regulatory compliance costs. SCM provides a relatively simple methodology to measure and communicate businesses' paperwork obligations arising from compliance with governments' regulations. More recently the SCM has also been adapted and applied in a number of developing countries, including Kenya, Zambia, Vietnam, Burkina Faso, and Rwanda. It is still too early days to conclude much on the SCM model's general applicability in developing countries. However as part of a broader reform package the SCM has proven capable of strengthening momentum by providing new insights into regulatory obligations, by quantifying the costs and time associated with information obligations both at aggregate and at a rule-specific level. It has hence proven useful both as a tool to target specific interventions and to monitor the impact of reform. This document provides a number of lessons from the first few years of using SCM in regulatory reforms, with a focus on business licensing, in developing countries. These lessons are not intended to provide a final account on how SCM is to be carried out in developing countries. Along with its dissemination across the globe, SCM has experienced a constant development. This document aims to point out a number of important issues that have been observed and tested during the initial measurements in World Bank client countries to prevent future practitioners from the need to re-invent the wheel.Publication The Republic of Uzbekistan : Accounting and Auditing(World Bank, Washington, DC, 2008-12)This report describes the results of an assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Uzbekistan's enterprise and financial sectors. The report uses, inter alia, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, and draws on international experience and good practices in the field of accounting and audit regulation, to assess the quality of Uzbek financial information and make policy recommendationsPublication Fiduciary Systems Assessment : Ethiopia Health MDG Support - Program for Results(Washington, DC, 2012-10-29)This health millennium development goals (MDGs) program for results (PforR) operation contributes to Ethiopia's fourth health sector development program (HSDP-IV) objectives by disbursing against achievement of a subset of its key results. MDG performance fund (PF) supports a sub set of key priorities for HSDP-IV. The three areas that the MDG PF supports are: (i) maternal health, (ii) child health, and (iii) strengthening health systems. The presented P4R operation will provide 100 million dollars International Development Association (IDA) funding for the MDG PF provided agreed results have been achieved and have been verified. The IDA credit will be complemented by a United States (U.S.) 20 million dollars grant under the health results innovation trust fund (HRITF). The assessment examined program expenditure framework to determine whether it is comprehensive, clearly defined, and determination whether it is part of the borrower's budget and financial management processes. It also focused on key elements of program procurement arrangements. The key risks identified by the integrated fiduciary systems assessment arise from the performance of the pharmaceutical fund and supply agency (PFSA), which is critical for PforR operation, and responsible for procuring and distributing most of the health products required for producing the results. The assessment concludes that the examined program financial management and procurement systems are adequate to provide reasonable assurance that the financing proceeds will be used for intended purposes, with due attention to principles of economy, efficiency, effectiveness, transparency, and accountability and for safeguarding program assets.Publication Hashemite Kingdom of Jordan - Institutional Financial Management Capacity Assessment (IFMCA) : Education and Social Development Sectors(Washington, DC, 2006-06)During the past decade, the Government of Jordan implemented a full-fledged adjustment program with continuous support from the International Monetary Fund (IMF) and the World Bank. Economic growth during the last few years of the 1990s was over four percent, despite adverse external political factors. Gross Domestic Product (GDP) growth reached almost 5 percent in 2002, and was around 7 percent in 2004. Jordan graduated from the IMF program of support in July 2004. A World Bank report described Jordan as a star performer among emerging countries in terms of its structural reform achievements. In 2005, the government issued a ten-year strategic plan, the national agenda, which aimed to 'improve the quality of life of Jordanians through the creation of income-generating opportunities, the improvement of standards of living, and the guarantee of social welfare.' The plan set ambitious macroeconomic performance targets, to be achieved during the coming decade and clearly articulated performance measures to be used to monitor progress towards their achievement. The current Institutional Financial Management Capacity Assessment (IFMCA) selected two sectors the education and social development which are of importance to the Government of Jordan. Both sectors feature prominently in the government's recent national agenda and the Country Assistance Strategy (CAS). Both are being supported through a number of World Bank-supported projects and Economic Sector Works (ESWs).Publication Combating Money Laundering and the Financing of Terrorism - A Comprehensive Training Guide : Workbook 4. Building an Effective Financial Intelligence Unit(World Bank, 2009)"Combating Money Laundering and the Financing of Terrorism: a Comprehensive Training Guide" is one of the products of the capacity enhancement program on Anti-Money Laundering and Combating the Funding of Terrorism (AML/CFT), which has been co-funded by the Governments of Sweden, Japan, Denmark, and Canada. The program offers countries the tools, skills, and knowledge to build and strengthen their institutional, legal, and regulatory frameworks to successfully implement their national action plan on these efforts. This workbook includes seven training course modules: effects on economic development and international standards (module one); legal requirements to meet international standards (module two); regulatory and institutional requirements for AML/CFT (module three a ); compliance requirements for financial institutions (module three b); building an effective financial intelligence unit (module four); domestic (interagency) and international cooperation (module five); combating the financing of terrorism(module six); and investigating money laundering and terrorist financing (module seven).
Users also downloaded
Showing related downloaded files
Publication World Development Report 2006(Washington, DC, 2005)This year’s Word Development Report (WDR), the twenty-eighth, looks at the role of equity in the development process. It defines equity in terms of two basic principles. The first is equal opportunities: that a person’s chances in life should be determined by his or her talents and efforts, rather than by pre-determined circumstances such as race, gender, social or family background. The second principle is the avoidance of extreme deprivation in outcomes, particularly in health, education and consumption levels. This principle thus includes the objective of poverty reduction. The report’s main message is that, in the long run, the pursuit of equity and the pursuit of economic prosperity are complementary. In addition to detailed chapters exploring these and related issues, the Report contains selected data from the World Development Indicators 2005‹an appendix of economic and social data for over 200 countries. This Report offers practical insights for policymakers, executives, scholars, and all those with an interest in economic development.Publication Digital Africa(Washington, DC: World Bank, 2023-03-13)All African countries need better and more jobs for their growing populations. "Digital Africa: Technological Transformation for Jobs" shows that broader use of productivity-enhancing, digital technologies by enterprises and households is imperative to generate such jobs, including for lower-skilled people. At the same time, it can support not only countries’ short-term objective of postpandemic economic recovery but also their vision of economic transformation with more inclusive growth. These outcomes are not automatic, however. Mobile internet availability has increased throughout the continent in recent years, but Africa’s uptake gap is the highest in the world. Areas with at least 3G mobile internet service now cover 84 percent of Africa’s population, but only 22 percent uses such services. And the average African business lags in the use of smartphones and computers as well as more sophisticated digital technologies that catalyze further productivity gains. Two issues explain the usage gap: affordability of these new technologies and willingness to use them. For the 40 percent of Africans below the extreme poverty line, mobile data plans alone would cost one-third of their incomes—in addition to the price of access devices, apps, and electricity. Data plans for small- and medium-size businesses are also more expensive than in other regions. Moreover, shortcomings in the quality of internet services—and in the supply of attractive, skills-appropriate apps that promote entrepreneurship and raise earnings—dampen people’s willingness to use them. For those countries already using these technologies, the development payoffs are significant. New empirical studies for this report add to the rapidly growing evidence that mobile internet availability directly raises enterprise productivity, increases jobs, and reduces poverty throughout Africa. To realize these and other benefits more widely, Africa’s countries must implement complementary and mutually reinforcing policies to strengthen both consumers’ ability to pay and willingness to use digital technologies. These interventions must prioritize productive use to generate large numbers of inclusive jobs in a region poised to benefit from a massive, youthful workforce—one projected to become the world’s largest by the end of this century.Publication Argentina Country Climate and Development Report(World Bank, Washington, DC, 2022-11)The Argentina Country Climate and Development Report (CCDR) explores opportunities and identifies trade-offs for aligning Argentina’s growth and poverty reduction policies with its commitments on, and its ability to withstand, climate change. It assesses how the country can: reduce its vulnerability to climate shocks through targeted public and private investments and adequation of social protection. The report also shows how Argentina can seize the benefits of a global decarbonization path to sustain a more robust economic growth through further development of Argentina’s potential for renewable energy, energy efficiency actions, the lithium value chain, as well as climate-smart agriculture (and land use) options. Given Argentina’s context, this CCDR focuses on win-win policies and investments, which have large co-benefits or can contribute to raising the country’s growth while helping to adapt the economy, also considering how human capital actions can accompany a just transition.Publication Morocco Economic Update, Winter 2025(Washington, DC: World Bank, 2025-04-03)Despite the drought causing a modest deceleration of overall GDP growth to 3.2 percent, the Moroccan economy has exhibited some encouraging trends in 2024. Non-agricultural growth has accelerated to an estimated 3.8 percent, driven by a revitalized industrial sector and a rebound in gross capital formation. Inflation has dropped below 1 percent, allowing Bank al-Maghrib to begin easing its monetary policy. While rural labor markets remain depressed, the economy has added close to 162,000 jobs in urban areas. Morocco’s external position remains strong overall, with a moderate current account deficit largely financed by growing foreign direct investment inflows, underpinned by solid investor confidence indicators. Despite significant spending pressures, the debt-to-GDP ratio is slowly declining.Publication Classroom Assessment to Support Foundational Literacy(Washington, DC: World Bank, 2025-03-21)This document focuses primarily on how classroom assessment activities can measure students’ literacy skills as they progress along a learning trajectory towards reading fluently and with comprehension by the end of primary school grades. The document addresses considerations regarding the design and implementation of early grade reading classroom assessment, provides examples of assessment activities from a variety of countries and contexts, and discusses the importance of incorporating classroom assessment practices into teacher training and professional development opportunities for teachers. The structure of the document is as follows. The first section presents definitions and addresses basic questions on classroom assessment. Section 2 covers the intersection between assessment and early grade reading by discussing how learning assessment can measure early grade reading skills following the reading learning trajectory. Section 3 compares some of the most common early grade literacy assessment tools with respect to the early grade reading skills and developmental phases. Section 4 of the document addresses teacher training considerations in developing, scoring, and using early grade reading assessment. Additional issues in assessing reading skills in the classroom and using assessment results to improve teaching and learning are reviewed in section 5. Throughout the document, country cases are presented to demonstrate how assessment activities can be implemented in the classroom in different contexts.