This Systems-Based Post-Clearance Audit Training Package is designed to
- refresh and reinforce the trainees’ knowledge of the strategic importance of PCAs;
- teach the trainees how to prepare for, carry out, and report on a PCA;
- develop the trainees’ auditing and accounting skills to enable them to understand and to be able to audit any trader’s business and accounting systems;
- build on the trainees’ skills regarding customs valuation, classification, and certificates of origin so that they can identify risk areas; and
- improve the trainees’ interviewing skills.
The training will provide Customs officers with the tools needed to carry out a systems-based PCA and to identify any additional training that audit officers may need.