Risk Management of the Customs Administration of the Republic of Serbia
DOI:
https://doi.org/10.56362/Rev24105113VKeywords:
Customs service, internal control and risks of the customs service, COSO control frameworkAbstract
The Customs Administration of the Republic of Serbia has implemented a structured approach to conducting internal controls and managing risks based on the COSO framework. The increasing complexity, speed, and volume of international trade, driven by technological advancements that have revolutionized global trading practices, significantly impact how customs authorities perform their duties. Managing new risks and increasingly complex business processes requires a more sophisticated system of internal controls and risk analysis. The wide range of activities of the customs service, and particularly the specificities of the Customs Administration of the Republic of Serbia regarding interstate borders, given that the Republic of Serbia is a candidate country for the European Union, necessitates special attention to procedures and matrices concerning the system of internal controls, conducting internal audits, and risk management, based on the COSO framework, i.e., Negotiation Chapter 32 (Financial Control).
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