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Audits, Risk Analysis and Survey Assessments and ISA Companies

Audits

Regulatory Audit and Agency Advisory Services (RAAAS) performs audits to address a potential risk, violation or specific concern submitted by U.S. Customs and Border Protection (CBP) or Partner Government Agencies (PGAs).  The Focused Assessment will have a broad objective; RAAAS may perform audits other than Focused Assessments that will have a very specific objective.  The audit objectives are developed to address the stakeholder's needs and the work performed is tailored to meet those objectives. 

Risk Analysis and Survey Assessments

Risk Analysis and Survey Assessments (RASAs) are other professional services (i.e., nonaudit services) performed under the authority of 19 United States Code (U.S.C.) §1509(a).  RASAs allow CBP to quickly and efficiently evaluate entity/entities relative to a specific area or issue of special interest to CBP, without CBP and the import community committing substantial time and resources required by an audit.  RASAs are a collaborative, multifaceted process based on cooperation, information sharing, and joint decision making between the Office of Trade, other components of CBP, other Department of Homeland Security entities, and/or PGAs, as appropriate.  RASAs may be used to address e-allegations, Congressional interests, or to more efficiently identify candidates warranting further attention.  Rather than a formal report, companies visited receive a letter describing the outcome of transactions reviewed as part of the RASA.

Audits and Other Professional Services of Importer Self-Assessment (ISA) Approved Companies

One of the major benefits of the ISA program is that the ISA member company is excluded from the Focused Assessment audit pool.  Because the company demonstrated compliance and willingness to partner with CBP, it will not be considered a candidate for routine Focused Assessments.  However, ISA membership does not grant total immunity from any other CBP inquiry; if a specific risk is identified by CBP, it may warrant a review of the transactions associated with that particular issue.

Last modified: 
August 21, 2019