Internal Control Assessment Procedures :: "Case of the Malian Customs

The operations of foreign trade involve multiple controls and authorization based on the need to fight effectively against fraud and protect the national economic space against competition from foreign countries. This leads to the development of procedures often complex and the case of our country sometimes unsuitable for the level of formation of operations. To the traditional customs regulation came to be added these last years, a set of moving complexes of formality, control of prohibition. Customs is a public administration in charge of collecting duties and taxes on imports and exports. It is the service provider of the State revenues. The customs is the conduct, the putting in customs and the taking in charge. According to Henry Fayol, one can only control what is organized. The term control is a word borrowed from English. We know that control cannot be assimilated or even reduced to one of the functions, which is that of verification. Control is not verification, even if it is necessary to verify in time.