The following summarizes the 12 April 2013 article by the Journal of Commerce.
Because Customs and Border Protection performs hundreds of regulatory audits each year, and the agency provides only two or three weeks advance notice of the audit, importers must always have their house in order if they want to pass what can be an excruciating exercise…
Because little time is available to prepare for an audit, compliance must be part of a company’s culture, and that means a system of controls, compliance manuals, employee training and supervision must be in place and enforced.
This news release is available in its entirety at: http://www.joc.com/regulation-policy/trade-compliance/us-trade-compliance/importers-advised-be-prepared-customs-audit_20130412.html (subscription may be required.)