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2016 OAS Guidelines

3.III.7.4. Final report and audit documentation

The verification and controls carried out during the audit, as well as the auditors' conclusions, must be accurately documented. It is necessary to document what has been done and not just collect supporting data and information. This is an important task, both for the customs authorities throughout the authorization process, including its management, and for the economic operator.

The final report and audit documentation must include the following information in an unambiguous and systematic manner:

  • a clear overview of the economic operator (its business activity, its role in the supply chain, its business model, its customs activities, etc.);
  • a clear and precise description of what has been done to verify compliance with the AEO criteria;
  • A clear description of all risk areas considered and verified and the follow-up actions proposed to the applicant;
  • a clear report of the actions and reactions taken or communicated by the applicant to the auditors;
  • an express recommendation on whether or not to grant the status based on the outcome of the audit activities;
  • If AEO status is not granted, a full and detailed justification for the refusal, including information received from other Member States, indicating whether it has been collected through the "information" or "consultation" procedure;
  • a summary of the AEO's risk profile and, if this status is granted, recommendations for monitoring and reassessment (see Part 5 of these Guidelines, "Authorisation Management").

Therefore, the final report and audit documentation are very important documents that summarize and systematically reflect the overall work carried out (risk analysis, audit planning, inspections and visits to the applicant's premises, receipt of information from other Member States, risk profile of the economic operator, etc.), and provide clear guidance for future action.

Before the final report and audit documentation are prepared, if there are any aspects that remain unclear, the auditor will reconfirm the details described in the report with the economic operator.