Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The Role of the ASYCUDA System in Reducing Customs Risks and Its Impact on Auditing Procedures and the Sustainable Development Goals “Applied research at the General Commission of Customs ” ) for the student Maeda Shershab Abd to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to investigate the role of the Automated System for Customs Data (ASYCUDA) in reducing customs risks and its implications for audit procedures and the Sustainable Development Goals, in a manner that contributes to achieving sustainable growth and strengthening the macroeconomy. It also seeks to develop audit procedures related to examining the role of the system in detecting and mitigating risks and contributing to the achievement of the 9 Sustainable Development Goals
The study reached a number of conclusions, the most important of which was that the implementation of the ASYCUDA system at the General Authority of Customs contributed significantly to improving customs performance efficiency by supporting the speed of transaction processing, expanding the scope of electronic services, and improving customs revenue collection procedures. However, there was no international cooperation with neighboring countries and organizations concerned with trade activities for the exchange of data and information related to trade fraud and smuggling operations
