APD6100 - Auditing APD traders:
Introduction
The aim of the APD system is to control, collect and account
for APD, economically, efficiently and effectively. The control
objectives are to ensure that:
- statutory and departmental requirements
are complied with;
- all traders liable to be registered are
brought into the system and an accurate, complete and timely
register is maintained;
- the approach to the control of traders
follows departmental principles: risk assessment, resource
allocation and system-based control;
- the burdens on the trade are
minimised;
- full and accurate records are
maintained;
- management information meets policy and
operational needs; and
- training is provided for departmental
staff and guidance to staff and trade is accurate, adequate and
timely.
Control arrangements for APD are systems audit based. Airlines
are required to maintain records as outlined in the Aircraft
Operators (Accounts and Records) Regulations 1994.
The following references contain information/aide memoirs
which may be of use to you when auditing APD traders:
