Performing Audit after Clearance in the Customs Mirtaleb Shekofea, Sameti Mortezab aMaster of Public Management, Islamic Azad University, Khorasgan Branch, Khorasgan, Iran bFull professors of the all fields of Economic Sciences, Islamic Azad University, Khorasgan Branch, Khorasgan, Iran Online published on 6 April, 2015. Abstract As an active organization in business, customs office should ensure business law implementation. It should also promise a close inspection of the goods along with an attempt to improve business facilities. Therefore, one of the issues related to the modernization of customs is conducting audit after cleareance and risk management. Conducting audit after clearance in developing countries such as Iran, that are after effective reforms in customs, could result in positive changes in indicators of business and in improvement in customs. In this research we investigate the effect of post-clearance audit on the performance of customs, and we attempt to provide ways to enhance positive impacts and reduce the negative ones. Therefore such impact has been investigated with regard to its effects on most prominent performance indicators such as revenues from customs duties, reduction of the time and cost of registering, raising labor productivity, improving policy control, prevention of corruption, administrative violations and smuggling which have been examined mainly fewer than seven hypotheses. According to this hypothesis, we determined that the implementation of audit after customs clearance influences performance indicators, and thus we offer strategies for improving the performance of it on that basis. Top Keywords Post-Clearance Audit, Customs Performance Indicators, Customs, Risk Management. Top |