Effect of post - clearance audit process on trade facilitation in Kenya.
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Date
2019
Authors
Musembi, Immaculate Nanjala
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
In the recent past, Customs Department at the border stations had adopted physical inspection only at entry points whether goods were imported, exported or on transit. This caused congestion and eventually delays at border stations. Due to this, Kenya Revenue Authority transitioned to post clearance to mitigate these setbacks. The aim is to implement audit-based controls in Customs in order to collect required duties and taxes for the Government. This study sets out to ascertain the effect of post clearance audit on trade facilitation by highlighting on risk analysis, verification and human resources. The focused for this study is Customs department in the Nairobi region and Times Tower and consists of three chapters namely; introduction, literature review and research methodology. This study will use a descriptive research design. The population of this study will be 82 with a sample size of 69. It will also use stratified random sampling to select respondents from the target population. Questionnaires will be used to collect primary data from respondents. Content analysis will be used to analyze qualitative data whereas Statistical Packages for Social Sciences will be used to analyze quantitative data. . From the analysis, 78% of the respondents noted that risk analysis has an effect on post clearance audit process while 36% said it has no effects. 74%, of the respondents said that verification affects post clearance audit process while 26% said it has no effect. Finally 80% of the respondents stated that evaluation affects post clearance audit process while 20% said it has no effect.
Description
PROJ 382.91 MUS
Keywords
Post-clearance audit, Field audit, Risk analysis: