Continental Temic Electronics Phils. Inc.Plant Calamba
I:\11-Common\10-Others\Strategic Planning\2011
CUSTOMS POST ENTRY AUDIT
IMPORTERS COMPLIANCE-To declare truthfully the valuation of the goods
-Disclosure to Customs authorities :
-Relationship to supplier
-Special conditions attached to the purchase
-Submit copies of documents relating but not limited to the importation of goods
ACTIVITIES TO BE AUDITED- Ordering
- Manufacturing / Distributing
- Financial flow
COVERAGE- 3 years backwards from the date of issue of the Audit Notification Letter
Continental Temic Electronics Phils. Inc.Plant Calamba
I:\11-Common\10-Others\Strategic Planning\2011
CUSTOMS POST ENTRY AUDIT
PROFILING
Trade Information and Risk Analysis Unit
AUDIT PLANNING
Post Entry Audit GroupAudit Notification Letter
PRE - AUDIT CONFERENCE
Audited Entity
Audited Entity
Post Entry Audit Group
SITE AUDIT
EXIT CONFERENCEFinalAudit Report and Recommendation
Audited EntityPost Entry Audit Group
Audited EntityPost Entry Audit Group
Documents
Initial Findings
PREPARATORY STAGE
Adobe Acrobat Document
Adobe Acrobat Document
Finance Controlling
Logistics Brokerage
PEZA Legal
AUDIT PROPER
FINAL STAGE
Microsoft Office Excel 97-2003 Worksheet
Continental Temic Electronics Phils. Inc.Plant Calamba
I:\11-Common\10-Others\Strategic Planning\2011
CUSTOMS POST ENTRY AUDIT
TYPES OF RECORDS TO BE AUDITED- Company or Entity Structure
- Ordering and Purchase Documentation
- Shipping , Importation, Export and Transportation
- Manufacturing, Stock / Inventory and Sales
- Banking and Accounting
- Charts and codes of accounts
- Ledgers
- Financial statements
- Accounting Instruction manuals
- System and Program documentation that describes the accounting system used by the importer
MEDIUM- Papers , books , registers
- Discs, films , tapes , sound tracks
- Other devices in which information contained in the records described are recorded or stored