Post - Clearance Audit Management

A Case Study of Post - Clearance Audit, Audit Operation Section I, Post - Clearance Audit Division of the Customs Department

Abstract

This research aims to study the process of problems and obstacles, as well as suggestions on solutions to problems, obstacles and development of operations in the administration of post-examination inspections of the Audit Operations Division 1, the Duty Audit Division, the Customs Department.  It is a qualitative research method, collecting data from interviews 10 key informants. Post-release inspection management process under the concept of policy implementation of Van Meter and Van Horn are efficient. The objectives are clear. Resources are sufficient to operate. The nature of the unit is conducive to operations. The overall communication within the organization was good. Although, there are some obstacles in communication between executives and practitioner. The socio-economic condition greatly affects the performance of work. And the cooperation of the personnel is very good cooperation. As for the problems and obstacles, they consisted of 1) problems with human resources with frequent transfers and lack of experience, 2) problems with technology systems used in the audit that were not as effective as they should be, 3) problems with communication between executives. 4) Problems related to laws and regulations are unclear and do not cover the problems that arise. 5) Knowledge and understanding problems of operators regarding post-release inspection and related laws.