Internal audit in customs administrations

   In recent years, in our country, as well as throughout the rest of the modern world, global changes are taking place driven by the development of high-tech platforms that ensure the sustainable development of various sectors of activity, including public services. There has also been a major, large-scale reform of the system of customs authorities that was carried out with the concentration of customs control in the centers of electronic declaration.

   The aim of the study is to analyze the role of digitalization processes and the use of modern customs technologies, which require the development of new competencies, skills in conducting operations within the framework of a process approach, identifying risks of violation of customs legislation, etc., in the context of performing various customs functions, separating documentary and factual control.

   These changes require an increase in the efficiency of management and development of internal audit in the customs authorities. The article proposes approaches to setting the latter, developing a methodology for its implementation, taking into account strategic changes in the conditions of customs administration. the methodological basis of the work was a systematic approach, a method for analyzing existing customs control processes, collecting facts, analyzing professional and ethical standards, structural and functional modeling, and comparing with digitalization processes. When substantiating specific proposals, special methods were used: observation, comparison, the method of expert assessments. The study resulted in a methodological substantiation of an integrated and complex approach to the organization and implementation of internal audit in the customs authorities, the purpose and functions of which are in many respects similar for both business entities and those providing public services. The article reflects the author’s attempt to combine the possibilities of using digital technologies that increase the efficiency of the provision of this type of the service and create an effective management system within the customs service.

1. Gamidullaev S. N., Vorona A. A. The problems of formation and organization of the Baltic Customs post (electronic declaration center) of the Baltic Customs. Uchenye zapiski Spb filiala RTA = Scientific notes of the St. Petersburg branch of the RCA. 2019; (3): 27–32. (In Russ.).

2. Vorona A. A., Gamidullaev S. N., Kopteva L. A., Maksimov Yu. A. Economic and information security in the conditions of activity of electronic declaration centers Monograph. St. Petersburg: St. Petersburg branch of the RCA; 2020. 172 p. (In Russ.).

3. Arabyan M. S., Skudalova T. V., Repushevskaya O. A. Application of advanced information technologies in the field of customs administration. Tamozhennoe delo = Customs business. 2022; (3): 24–27. (In Russ.).

4. Ankundinov A. B., Markhanova E. S. Evaluation of the effectiveness of internal audit in the corporate governance system: an empirical analysis according to the data of Russian companies. Uchet. Analiz. Audit = Accounting. Analysis. Auditing. 2018; 1 (5): 18–29. (In Russ.).

5. Arabyan K. K. Audit in Russia. A new concept of development. A Monograph. Moscow: Ruscience; 2016. 162 p. (In Russ.).

6. Verkeeva E. V. Methodology of internal audit in organizations. Monograph. Yoshkar-Ola: MarSTU; 2011. 227 p. (In Russ.).

7. Gogina G. N. External and internal audit of accounting policy. Monograph. Samara: Publ. house Sam. human. akad.; 2005. 203 p. (In Russ.).

8. Zueva I. A., Povarova E. S. Development of internal auditing standards in the context of the introduction of international standards of auditing. Monograph. Moscow: Maska; 2021. 283 p. (In Russ.).

9. Kutergina G. V. Development of internal audit in state and municipal bodies. Internal audit in Russia: business stabilization tool. Proc. conf. internal auditors (October 6–7, 2015). Perm: Perm CCI; 2015. 267 p. (In Russ.).

10. Sokolov B. N., Rusakova A. S. Internal audit and control of business processes (organization, methods, practice). Moscow: Publishing House of SSU; 2013. 432 p. (In Russ.).

11. Fedorenko I. V. Audit: expanding the boundaries of science (theory and methodology). Monograph. Moscow: INFRA-M; 2013. 100 p. (In Russ.).

12. Fedotova E. S. Internal audit in the enterprise management system. Saratov: SSEI; 2017. 120 p. (In Russ.).

13. Melnik M. V. Organization of the internal audit and control system in large organizations. Auditorskie vedomosti = Audit statements. 2012; (1–2): 118–134. (In Russ.).

14. Timofeeva N. V. Internal audit: theoretical aspects. Monograph. Surgut: OZON; 2016. 175 p. (In Russ.).

15. Vardanyan S. A. Organizational and methodological support of internal audit of agricultural holdings. Monograph. Volgograd: VSAU; 2021. 196 p. (In Russ.).