Nature and characteristics of the post-audit in Ukraine

Abstract

This paper deals with a post-audit as a modern form of customs control, approaches to disclosure of its economic and organizational essence and the efficiency of the implementation in Ukraine. The studies have allowed the implemention of the generalization that the post-audit is provided for the confirmation of the authenticity of the data specified in customs declarations after completion of customs clearance, which affects the simplification of customs procedures during the border crossing. It has been analysed the  definition of post-audit by the regulatory acts of foreign countries, international organizations and the need for its implementation in the world. It is found out that in foreign practice, particularly in countries with developed market economy, more attention is paid to the implementation of effective mechanisms of the post-audit. The methods of organization and steps in methods of post-audit are determined. It has been done for the adequate and full application of methods, techniques and procedures that are used by the customs authorities to promptly identify the violations of foreign economic activities, as well as preventing them in the future. Basic components of the generalizing document according to the results of the post-audit are determined. The current trends of development, the actuality of post-audit and the necessity of further improvement of the legal basis and the methodological support of conducting post-audit of foreign activity entities by the customs authorities in Ukraine are outlined.