Customs Automation: Internal Control Weaknesses in Customs' Revenue Collection Process
IMTEC-89-50
Published: Apr 11, 1989. Publicly Released: Apr 27, 1989.
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Highlights
Pursuant to a congressional request, GAO assessed the Customs Service's Automated Commercial System's (ACS) controls for ensuring that its collected revenues were deposited in the U.S. Treasury.
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Topics
Bank depositsCollection proceduresCustoms administrationEmbezzlementFederal agency accounting systemsGovernment collectionsImport regulationInformation systemsInternal controlsRisk management