INTERNAL CONTROL AND AUDIT OF ENTERPRISES’ COMPLIANCE WITH CUSTOMS REQUIREMENTS WHILE CON-DUCTING FOREIGN ECONOMIC ACTIVITY

INTERNAL CONTROL AND AUDIT OF ENTERPRISES’ COMPLIANCE WITH CUSTOMS REQUIREMENTS WHILE CON-DUCTING FOREIGN ECONOMIC ACTIVITY

Evaluation of the reliability of enterprises engaged in the foreign economic activity and simplifying of Customs procedures have become a relevant issue in the context of globalization. The capabilities and preferences of the “Authorized Economic Operator” status are the cause of a new challenge for...

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Bibliographic Details
Main Authors: Olena Vakulchyk, Valeriia Fesenko, Oksana Knyshek
Format: Article
Language:English
Published: Izdevnieciba “Baltija Publishing” 2017-09-01
Series:Baltic Journal of Economic Studies
Subjects:
internal control
audit
Authorized Economic Operator
foreign economic activity
customs requirements
Customs standards of reliability and security
compliance control
COSO
Online Access:http://www.baltijapublishing.lv/index.php/issue/article/view/206/pdf

Internet

http://www.baltijapublishing.lv/index.php/issue/article/view/206/pdf

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