Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office

Aynalem Bekele Gemeda

doi:doi:10.11648/j.jwer.20221101.13

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Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office

Aynalem Bekele Gemeda

Published in Journal of World Economic Research (Volume 11, Issue 1)

Received: 2 January 2022 Accepted: 21 January 2022 Published: 16 February 2022

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Abstract

Customs administrations especially those in developing countries increasingly look to post clearance audit as a means of implementing customs controls and allocating limited resources more effectively. This study therefore, sought to assess post clearance audit implementation of Ethiopia Customs and Revenue Authority (ERCA) with special focus at Addis Ababa Airport customs branch office. In particular, the study assesses extent of PCA (Post Clearance Audit) officers in adhering the outlined audit process and level of application of risk management techniques in PCA. To attain these objectives both qualitative and quantitative research approaches were used and data were collected from both primary and secondary sources. The primary data were collected through questionnaires, interviews and observation from PCA staffs and customs clearing agents. Secondary data were collected from performance reports and records of PCA department of the branch office. The result of the study revealed that, the PCA unit does not properly follow the outlined audit process and there is weak application of risk management techniques in PCA. To fill the gap and maintain the desired audit quality, the study recommends that, the PCA staff is required to properly follow the outlined audit process and apply effective risk management techniques.

Published in	Journal of World Economic Research (Volume 11, Issue 1)
DOI	10.11648/j.jwer.20221101.13
Page(s)	19-26
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2022. Published by Science Publishing Group

Keywords

Risk Management, Post Clearance Audit, Compliance, Addis Ababa

References

[1]	ERCA. (2013). Post Clearance Audit Manual. Addis Ababa, Ethiopia.
[2]	WCO. (2012). Guidelines for Post Clearance Audit (PCA). [Online]. Available from: http://www.Wcoomd.org/en/topics/enforcement-and-compliance/ instruments- andtools/~/media/WCO/PublicGlobal/PDF/Topics/ Enforcement%20and%20 Compliancem/Tools%20and%20Instruments /PCA%20Guidelines%20 Volume% 201.ashx [Accessed 10 November 2016].
[3]	UNECE. (2012). Post Clearance Audit-Trade Facilitation Implementation Guide.
[4]	UNCTAD. (2011). Trust Fund for Trade Facilitation Negotiations1 Technical Note 5 Post- Clearance audits. [On line]. Available from: http://unctad.org /en/docs /TN05Post Clearance Audit.pdf [Accessed 10 November, 2016].
[5]	USAID. (2011). Customs Modernization Handbook Post Clearance Audit Programs, a Businesslike Approach to Customs. [On line]. Available from: http://tcboostproject.Com/resources/resource/PostclearanceAudit%20 Handbook%20reduced.pdf [Accessed 18 November, 2016].
[6]	USAID. (2011). Customs Post Clearance Audit strategy. [On line]. Available from: http://tcboostproject.Strategy.PostclearanceAudit%20Handbook%20 reduced.pdf [Accessed 18 November, 2016].
[7]	Dariya Sagareva (2013). Features of the Post-Clearance Audit in Ukraine.
[8]	ADB. (1994). China Post Clearance Audit. Investigation Bureau of General Customs Administration. [Online] Available from http://www.goegle.com.et/url?s= t&rct=j&q=&esrc=s&source=web&cd=10&ved=oCFoQFjAj&url= http%3 A%2F www.Carecprogrameorg% 2FPloads%2Fevents%2F2005%2Frisk- Management-Seminar%2F009103210 Day2-Post Clearance Audit-PRC- paper.pdf&ei=MIHG UqqhGvOA7Qap9o GoDQ&usg= AFQjCNE2u4 kRYIJX1XKNfi3gw3fijQq1eA&bvm=bv.58187178, d.ZGU [Accessed15 November 2016].
[9]	USAID. (2014). USAID Trade Project. Gap Analysis and Implementation Roadmap for the Directorate General of Post Clearance Audit Pakistan Customs.
[10]	Valentyna F. Maksimova, Dariya O. Sagaryeva, (2014). Post-Clearance Control in Integrated Border management.
[11]	Samuel Atsibha (2014). The Challenges of Post Clearance Audit in Ethiopian Revenues and Customs Authority: The Case of Mekelle customs branch office, Thesis, (MA) Civil Service University, Ethiopia, unpublished.
[12]	Kothari, C. R. (2004). Research Methodology. Methods and Techniques, 2nd edition. New Delhi. New Age International Ltd.
[13]	WB. (2011), Post Clearance Audit - Reference and Implementation Guide [Accessed 18 November, 2016].

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APA Style

Aynalem Bekele Gemeda. (2022). Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office. Journal of World Economic Research, 11(1), 19-26. https://doi.org/10.11648/j.jwer.20221101.13

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ACS Style

Aynalem Bekele Gemeda. Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office. J. World Econ. Res. 2022, 11(1), 19-26. doi: 10.11648/j.jwer.20221101.13

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AMA Style

Aynalem Bekele Gemeda. Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office. J World Econ Res. 2022;11(1):19-26. doi: 10.11648/j.jwer.20221101.13

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@article{10.11648/j.jwer.20221101.13,
  author = {Aynalem Bekele Gemeda},
  title = {Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office},
  journal = {Journal of World Economic Research},
  volume = {11},
  number = {1},
  pages = {19-26},
  doi = {10.11648/j.jwer.20221101.13},
  url = {https://doi.org/10.11648/j.jwer.20221101.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jwer.20221101.13},
  abstract = {Customs administrations especially those in developing countries increasingly look to post clearance audit as a means of implementing customs controls and allocating limited resources more effectively. This study therefore, sought to assess post clearance audit implementation of Ethiopia Customs and Revenue Authority (ERCA) with special focus at Addis Ababa Airport customs branch office. In particular, the study assesses extent of PCA (Post Clearance Audit) officers in adhering the outlined audit process and level of application of risk management techniques in PCA. To attain these objectives both qualitative and quantitative research approaches were used and data were collected from both primary and secondary sources. The primary data were collected through questionnaires, interviews and observation from PCA staffs and customs clearing agents. Secondary data were collected from performance reports and records of PCA department of the branch office. The result of the study revealed that, the PCA unit does not properly follow the outlined audit process and there is weak application of risk management techniques in PCA. To fill the gap and maintain the desired audit quality, the study recommends that, the PCA staff is required to properly follow the outlined audit process and apply effective risk management techniques.},
 year = {2022}
}

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TY  - JOUR
T1  - Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office
AU  - Aynalem Bekele Gemeda
Y1  - 2022/02/16
PY  - 2022
N1  - https://doi.org/10.11648/j.jwer.20221101.13
DO  - 10.11648/j.jwer.20221101.13
T2  - Journal of World Economic Research
JF  - Journal of World Economic Research
JO  - Journal of World Economic Research
SP  - 19
EP  - 26
PB  - Science Publishing Group
SN  - 2328-7748
UR  - https://doi.org/10.11648/j.jwer.20221101.13
AB  - Customs administrations especially those in developing countries increasingly look to post clearance audit as a means of implementing customs controls and allocating limited resources more effectively. This study therefore, sought to assess post clearance audit implementation of Ethiopia Customs and Revenue Authority (ERCA) with special focus at Addis Ababa Airport customs branch office. In particular, the study assesses extent of PCA (Post Clearance Audit) officers in adhering the outlined audit process and level of application of risk management techniques in PCA. To attain these objectives both qualitative and quantitative research approaches were used and data were collected from both primary and secondary sources. The primary data were collected through questionnaires, interviews and observation from PCA staffs and customs clearing agents. Secondary data were collected from performance reports and records of PCA department of the branch office. The result of the study revealed that, the PCA unit does not properly follow the outlined audit process and there is weak application of risk management techniques in PCA. To fill the gap and maintain the desired audit quality, the study recommends that, the PCA staff is required to properly follow the outlined audit process and apply effective risk management techniques.
VL  - 11
IS  - 1
ER  -

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Author Information

Aynalem Bekele Gemeda

Ethiopian Customs Commission, Addis Ababa, Ethiopia

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Plain Text BibTeX RIS

APA Style

Aynalem Bekele Gemeda. (2022). Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office. Journal of World Economic Research, 11(1), 19-26. https://doi.org/10.11648/j.jwer.20221101.13

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ACS Style

Aynalem Bekele Gemeda. Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office. J. World Econ. Res. 2022, 11(1), 19-26. doi: 10.11648/j.jwer.20221101.13

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AMA Style

Aynalem Bekele Gemeda. Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office. J World Econ Res. 2022;11(1):19-26. doi: 10.11648/j.jwer.20221101.13

Copy | Download

@article{10.11648/j.jwer.20221101.13,
  author = {Aynalem Bekele Gemeda},
  title = {Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office},
  journal = {Journal of World Economic Research},
  volume = {11},
  number = {1},
  pages = {19-26},
  doi = {10.11648/j.jwer.20221101.13},
  url = {https://doi.org/10.11648/j.jwer.20221101.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jwer.20221101.13},
  abstract = {Customs administrations especially those in developing countries increasingly look to post clearance audit as a means of implementing customs controls and allocating limited resources more effectively. This study therefore, sought to assess post clearance audit implementation of Ethiopia Customs and Revenue Authority (ERCA) with special focus at Addis Ababa Airport customs branch office. In particular, the study assesses extent of PCA (Post Clearance Audit) officers in adhering the outlined audit process and level of application of risk management techniques in PCA. To attain these objectives both qualitative and quantitative research approaches were used and data were collected from both primary and secondary sources. The primary data were collected through questionnaires, interviews and observation from PCA staffs and customs clearing agents. Secondary data were collected from performance reports and records of PCA department of the branch office. The result of the study revealed that, the PCA unit does not properly follow the outlined audit process and there is weak application of risk management techniques in PCA. To fill the gap and maintain the desired audit quality, the study recommends that, the PCA staff is required to properly follow the outlined audit process and apply effective risk management techniques.},
 year = {2022}
}

Copy | Download

TY  - JOUR
T1  - Post Clearance Audit Implementation in Ethiopia Revenue and Customs Authority: Evidence from Addis Ababa Airport Customs Branch Office
AU  - Aynalem Bekele Gemeda
Y1  - 2022/02/16
PY  - 2022
N1  - https://doi.org/10.11648/j.jwer.20221101.13
DO  - 10.11648/j.jwer.20221101.13
T2  - Journal of World Economic Research
JF  - Journal of World Economic Research
JO  - Journal of World Economic Research
SP  - 19
EP  - 26
PB  - Science Publishing Group
SN  - 2328-7748
UR  - https://doi.org/10.11648/j.jwer.20221101.13
AB  - Customs administrations especially those in developing countries increasingly look to post clearance audit as a means of implementing customs controls and allocating limited resources more effectively. This study therefore, sought to assess post clearance audit implementation of Ethiopia Customs and Revenue Authority (ERCA) with special focus at Addis Ababa Airport customs branch office. In particular, the study assesses extent of PCA (Post Clearance Audit) officers in adhering the outlined audit process and level of application of risk management techniques in PCA. To attain these objectives both qualitative and quantitative research approaches were used and data were collected from both primary and secondary sources. The primary data were collected through questionnaires, interviews and observation from PCA staffs and customs clearing agents. Secondary data were collected from performance reports and records of PCA department of the branch office. The result of the study revealed that, the PCA unit does not properly follow the outlined audit process and there is weak application of risk management techniques in PCA. To fill the gap and maintain the desired audit quality, the study recommends that, the PCA staff is required to properly follow the outlined audit process and apply effective risk management techniques.
VL  - 11
IS  - 1
ER  -

Copy | Download