Supporting Customs Controls by Means of Service-Oriented Auditing

Weigand, Hans; Bukhsh, Faiza Allah

doi:10.1007/978-3-642-27260-8_3

Cited by 6 publications

(7 citation statements)

References 21 publications

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“…As concluded in the previous section this normative model should also specify rule-based dependencies between the data. Weigand and Bukhsh [6] described a REA model of the excise liability cycle shown in Fig. 2.…”

Section: Application Of the Smart Auditing Frameworkmentioning

confidence: 99%

Smart Auditing -- Innovating Compliance Checking in Customs Control

Bukhsh

Weigand

2013

2013 IEEE 15th Conference on Business Informatics

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While risk regulations and compliance requirements grow, the capacity of governmental controls only shrinks in many countries. Automation provides a partial solution to this problem, but more is expected from new modes of supervision. The reliability of the provided data becomes essential then. Reliability can be supported by auditing services. At the same time, the advent of Smart Computing creates new requirements on auditing as well as new opportunities. Technology (smart sensors and intelligent data analysis) can support both accounting information system and audit services. To address these developments, this paper discusses the related concepts of Smart Auditing. An initial evaluation has been performed in the domain of customs control as well.

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Section: Application Of the Smart Auditing Frameworkmentioning

confidence: 99%

Smart Auditing -- Innovating Compliance Checking in Customs Control

Bukhsh

Weigand

2013

2013 IEEE 15th Conference on Business Informatics

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“…Service oriented auditing (SOAu) aims at the use of service-oriented technology to further support audit processes and realize the vision of continuous and online monitoring. In this article an audit module can be defined with the help of the following model proposed by Weigand and Bukhsh [33]. Fig 1 describes the overall archi- 1] generated by business services (including service request and service response events) are published on the EISB.…”

Section: Audit With Service-oriented Auditingmentioning

confidence: 99%

“…Evidently, this is a labor-intensive process. (ii) Government audits the operational processes by using advanced IT such as the automated scanning, audit tools [33] and/or process mining techniques such as proposed by Van der Aalst et al [31]. Type IV: This can be seen as a variant of type II where the company has a rigorous internal control system, but rather than doing a self-assessment, the government remotely monitors and evaluates the control system.…”

Section: Uncoordinated Auditingmentioning

confidence: 99%

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E-Government Controls in Service-Oriented Auditing Perspective

Bukhsh

Weigand

2012

International Journal of Electronic Government Research

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Whereas e-government used to be focused mainly on digitalizing documents, the attention is currently shifting to the question how the main governmental functions service, care and control can be realized in the best way in an information age. In this respect, e-customs is a case in point. Worldwide Customs is transforming from the labor intensive paper work it used to be for ages to “e-customs,” where international trade is facilitated by fully exploiting the current global digital infrastructure. As a consequence, a shift in the distribution of responsibilities can be observed (so-called horizontal supervision). The authors show how this shift can be leveraged by further technical developments grouped under the label of Service-Oriented Auditing (innovative auditing services based on the Service-Oriented Architecture). A particular challenge is coordination. There is a need for better coordination of the numerous governmental and supply chain controls. They explore different coordination mechanisms to support this development.

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“…Consequently, cross-validating each import declaration manually would simply be impossible. Therefore, customs authorities are in need of new ways to automatically cross-validate information provided on the import declaration [26]. Fast and efficient processing of import declarations reduces document fraud, shortens lead times of shipments and reduces cost [11].…”

Section: Introductionmentioning

confidence: 99%

The use of a blockchain-based smart import declaration to reduce the need for manual cross-validation by customs authorities

Segers

Ubacht

Tan

et al. 2019

Proceedings of the 20th Annual International Conference on Digital Government Research

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For determining the correctness of an import declaration lodged by a declarant within international shipping, customs authorities rely on manual cross-validation of the declaration with other trade documents. However, the sheer volume of import declarations lodged annually makes it impossible to manually cross-validate each declaration. Smart contracts have the potential to automatically aggregate relevant information from blockchain-based ledgers for lodging and cross-validation. In this paper we explore how such smart contract could be implemented. We demonstrate that a smart import declaration can be used to automatically aggregate information from different sources (e.g., pro forma invoice data elements stored on the blockchain ledger). However, technical and organizational considerations that are inherent to blockchain technology need to be addressed for the smart import declaration to be acceptable for both customs authorities and declarants. It is therefore suggested that future work focusses on data standards required to enable automatic aggregation of relevant trade information and the generation of the import declaration and governance of the smart import declaration by customs authorities to assure correctness.

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Supporting Customs Controls by Means of Service-Oriented Auditing

Cited by 6 publications

References 21 publications

Smart Auditing -- Innovating Compliance Checking in Customs Control

Smart Auditing -- Innovating Compliance Checking in Customs Control

E-Government Controls in Service-Oriented Auditing Perspective

The use of a blockchain-based smart import declaration to reduce the need for manual cross-validation by customs authorities

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