The following guidance is provided to back up a fraternity in developing adequate innate controls. Please note that the list is not all-inclusive and that Importer Self-Assessment (ISA) Accounts whitethorn design their program to fit the circumstances, conditions, and risks relevant to the situation of the party. A more extensive guide, which could be useful to large or complex companies, is available in Appendix G in the ISA Handbook. Systems of internal control should contain the following components:
Control milieu: The Company establishes and maintains an environment that supports CBP compliance, including fostering a system that supports compliance, maintaining qualified personnel, and maintaining an organizational structure that supports compliance.
Management conveys the message that integrity and respectable values must not be compromised. Management and employees take a positive and supportive attitude toward CBP internal controls and careful management of CBP- link operations. Management has a philosophy and operating port that is appropriate to the development and maintenance of effective internal controls for CBP, as evidenced by the following:
A commitment to the competence of personnel responsible for CBP-related activities.
The company educates and trains employees about CBP programs that are affect by the employees jobs. The employees should be educated on the importance of CBP activities related to or affected by their job and the possible daze of errors. The employees should be trained adequately to successfully perform the job.
The companys organizational structure and the way in which it assigns delegacy and responsibility for CBP operations contribute to effective internal controls.
The companys management cooperates with auditors, does not attempt to hide know problems from them, and values their comments and recommendations.
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