The Federal Board of Revenue is likely to conduct forensic audit of the Pakistan Customs Computerised System (PACCS) to verify the authenticity of systems and software used for computerised clearance of goods without physical examination.
Sources told Business Recorder on Wednesday that the forensic investigation is usually done in cases where frauds are committed. In case of PACCS, it is a new system, whose detailed examination is needed. The forensic audit is a specialised job done by experts for checking the credibility and verification of certain desirable and required areas. It is not a routine audit where auditors jumped to conclusions based on documentary evidence.
As the PACCS has been operational for the last 3-4 years, there seemed to be no problem in carrying out detailed audit by an international forensic expert. The forensic audit of the entire PACCS including risk management system would be helpful in scrutiny of software and internal mechanism used for the clearance of goods, sources said.
Sources said that if any forensic expert comes to Pakistan for audit purposes, it is a positive development for checking the systems. Recently, an international software company tested the PACCS, declaring that system is capable of handling a large number of goods declaration (GDs) forms at the ports. The FBR had assigned a company for carrying out testing of the software used for the clearance of import/export consignments. The system can handle a large number of GDs without creating data complications after rolling out at several stations, sources added.
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