GlossaryEN1 min readUpdated: Jun 26, 2026
Audit report
Once a customs inspection, operational audit, or internal compliance review is complete, the audit report captures the findings in a structured written form.
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Source: https://www.britannica.com/topic/audit
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Incoterms 2020 Simulator: Who bears costs & risk?
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Definition & Explanation
Once a customs inspection, operational audit, or internal compliance review is complete, the audit report captures the findings in a structured written form. It sets out the audit scope, observations on compliant and non-compliant matters, identified deficiencies, and corrective actions with assigned deadlines and responsibilities. In a customs context, the report may be issued by the customs authority following a post-clearance examination, or generated internally as evidence for a company's compliance programme. It is frequently required in AEO authorisation procedures or certifications such as ISO. For the report to drive real improvement rather than merely record findings, corrective measures must be clearly attributed to specific owners.
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