Export/Import Procedures and Documentation, 5th Edition

Appendix I

Regulatory AuditQuestionnaires

Focused Assessment Program Exhibit 2A

U. S. Customs and Border Protection

Office of Strategic Trade

Regulatory Audit Division

Internal Control Questionnaire for Focused Assessments

Introduction

In March 2003, the U.S. Customs Service became part of U.S. Customs and Border Protection, which will continue to be referenced as Customs in this document.

The purpose of the Internal Control Questionnaire for Focused Assessments (FAs) is to obtain information about the company’s organizational structure and internal controls related to Customs transactions. The questionnaire is designed to give the audit team a general understanding of the company’s import operations and internal control structure as ...