APD6300 - Auditing APD traders:
Auditing procedures and preparing for audit
Auditing procedures
Systems based audit approach or suitable AMOGA techniques should
be used when visiting APD traders. The CAT can give advice on AMOGA
techniques which may be applied.
How should I prepare for an audit?
| Action… | Including… |
| Examine information from
central assurance team |
- returns history;
- compliance;
- basic credibility information; and
- highlight periods or specific areas of the
duty which require auditing.
|
| Check folder |
- information from last audit/educational
visit;
- subsequent enquiries and responses;
- details of any special accounting scheme
in operation; and
- generally familiarise yourself with the
trader.
|
| Liaise with other
disciplines and colleagues |
- consult the VAT assurance officer and look
at the electronic VAT folder;
- Customs may have information on the
trader;
- consider obtaining information from
VISION;
- the CAT should always check CENTAUR to
check whether an investigation is ongoing; and
- consider requirement and availability of
resource for the visit
|
The CAT will visit operators to verify the accuracy of the
monthly APD returns. Where returns have not been submitted the
officer should ensure that the prime assessment issued covers the
expected liability for the period to which it relates. (See
APD7500 for action to take on a visit
when a central assessment has been issued.)
