Audit Reports
Indirect Tax
Report No. 14 of 2023- IT Audit of Indian Customs Electronic Data Interchange System (ICES) 1.5 ,Union Government Department of Revenue-Indirect Taxes (Customs)
Overview
Concise Overview
The Report contains significant results of the Information Technology (IT) Audit of ICES 1.5.
The instances mentioned in this Report are those which came to notice in the course of test audit conducted during December 2020 to May 2022 covering the period 2015-16 to 2019-20. The audit scope intended to examine the functionalities of import export modules, interface with other IT applications. For the examination of functionalities, the audit focus was more on major changes/ new functionalities added in the ICES application during 2015 to 2020.
This report is divided into four chapters. Chapter 1 present an overview of Indian Customs EDI System (ICES) and indicates the audit objectives, scope, sample, audit criteria and audit methodology used for conduct of this ‘IT Audit of ICES 1.5’. Chapters 2, 3 and 4 cover the audit findings, conclusions and recommendations pertaining to this IT Audit. This report contains 24 audit observations, including sub-paragraphs, and 16 recommendations. Responses were received for 20 observations, out of which 15 have been fully/partially accepted and five have not been accepted. No response was received in respect of four audit observations.