Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field
20-11-2021
International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard
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and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.
Richard van't Hof