NAFTA: An Audit Perspective Daune Robinson Director of Field Oversight, Division 1 Regulatory Audit...
Transcript of NAFTA: An Audit Perspective Daune Robinson Director of Field Oversight, Division 1 Regulatory Audit...
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NAFTA: An Audit PerspectiveDaune Robinson
Director of Field Oversight, Division 1
Regulatory Audit Division
Office of Strategic Trade
![Page 2: NAFTA: An Audit Perspective Daune Robinson Director of Field Oversight, Division 1 Regulatory Audit Division Office of Strategic Trade.](https://reader030.fdocuments.in/reader030/viewer/2022032607/56649ec45503460f94bcf16a/html5/thumbnails/2.jpg)
OST Regulatory Audit 2/06/06
Auditing NAFTA
Joint Verification
Focused Assessment
Prior Disclosure
Port Assist
Audit Issue
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OST Regulatory Audit 2/06/06
Joint Verification
Audit of Exporter
Formal Notification Process
Exporter Oriented
Formal Requests
NAFTA Audit Manual
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OST Regulatory Audit 2/06/06
Joint Verification
Audit Scope
Audit Focus
Documentary Audit Trail
Reasonable Care
Exporter
Importer
Consultant
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OST Regulatory Audit 2/06/06
Joint Verification
Audit Overview
Documentary Support
Visual Support
Oral Discussions
Common Problems/Issues
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OST Regulatory Audit 2/06/06
Focused Assessments
Importer Based
Internal Control Review
Importer Responsibilities
Reasonable Care
Red Flags
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OST Regulatory Audit 2/06/06
Prior Disclosure
Not a Verification - Could Lead to One
Review Methodology
Review Support for Calculations
Review Facts of Disclosure for Legal and Financial Accuracy
Reasonable Care
Internal Controls
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OST Regulatory Audit 2/06/06
Port Assists
Specific Issue
Company Questions
Port concerns
Limited in Scope
Not limited in Depth
Various Approaches
All Advice Applies
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OST Regulatory Audit 2/06/06
Audit Issue
Concerns Identified During an Audit
Closer Review of Importer Information
May Trigger a Verification
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OST Regulatory Audit 2/06/06
Best Practices
Expertise
Preparation
Internal Controls
Self Assessment
Document