Post-Audit & Risk Analysis Inspection

Post-Audit Inspection refers to the examination of high-risk transactions, customs declarations, and customs procedures to ensure their accuracy and compliance with regulations at the locations of the relevant entities. This audit is conducted by trade inspectors of the customs administration. Based on the risk analysis they apply, inspectors compare customs declarations and their supporting documents with the company’s accounting records related to these declarations. These audits are typically conducted on-site at the company’s headquarters. Trade inspectors from the Ankara, Istanbul, and Izmir audit groups notify companies at least 10 days before the audit begins, requesting them to prepare accordingly.

Audit Process

The responsibility for determining the annual audit program lies with the Ministry of Trade’s Directorate General of Risk Management and Control. A coordination board established by the Directorate General defines the scope of the audit and selects the companies to be audited. The audit can only proceed with the approval of the Minister of Trade. Once approval is obtained, the Guidance and Inspection Department, which is responsible for coordinating the inspectors, assigns the inspectors and designates their areas of responsibility.

In post-audit inspections, companies’ transactions from the past three years are typically examined. This includes reviewing the last three years’ import and export declarations, verifying the consistency of declarations with their supporting documents, and ensuring that these declarations align with the company’s accounting records (including journal entries, stock movements, and reconciliation slips). Inspectors are generally experts in cost accounting and highly knowledgeable about customs and foreign trade regulations. This expertise enables them to conduct a comprehensive review of a company's entire foreign trade operations.

Why ConsultSight?

ConsultSight Consulting and Auditing employs former trade inspectors with extensive experience in post-audit inspections, as well as certified customs consultants who have been trained in this field. We take pride in being the company with the largest client base in this area.

Yücel KARADİŞ

General Manager / Former Chief Trade Inspector and Department Head