{"id":3279,"date":"2014-11-20T16:59:28","date_gmt":"2014-11-20T22:59:28","guid":{"rendered":"http:\/\/supfrt.com\/news\/?p=3279"},"modified":"2014-11-20T17:04:03","modified_gmt":"2014-11-20T23:04:03","slug":"importers-changes-focused-assessment","status":"publish","type":"post","link":"http:\/\/supfrt.com\/news\/2014\/11\/20\/importers-changes-focused-assessment\/","title":{"rendered":"Importers: Changes to Focused Assessment"},"content":{"rendered":"<p><a href=\"http:\/\/supfrt.com\/news\/wp-content\/uploads\/2014\/04\/CBP-logo.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-full wp-image-2597\" src=\"http:\/\/supfrt.com\/news\/wp-content\/uploads\/2014\/04\/CBP-logo.jpg\" alt=\"CBP logo\" width=\"228\" height=\"221\" \/><\/a>Importers: Changes to Focused Assessment<\/p>\n<p>What is\u00a0the\u00a0Focused Assessment Program?<\/p>\n<p>Comprehensive audits of importers that involve an assessment of internal control over import activities to determine if the importer poses an acceptable risk for complying with CBP laws and regulations comprising of three phases:<\/p>\n<ol>\n<li>Pre-Assessment Survey (PAS)<\/li>\n<li>Assessment Compliance Testing (ACT)<\/li>\n<li>Follow-Up Audit<\/li>\n<\/ol>\n<p>CBP\u00a0has\u00a0implemented\u00a0updates to Importers Focused Assessment Program effective October 1, 2014 (early fiscal year 2015).<\/p>\n<p><span style=\"color: #3e3e3e;\">Reasons for the changes<\/span><\/p>\n<ul>\n<li>Adapt to changes in our environment that have occurred since the last major update impacting:\n<ul>\n<li>U. S. and world economies<\/li>\n<li>CBP risk parameters and processes<\/li>\n<li>Business practices<\/li>\n<li>Company profiles<\/li>\n<\/ul>\n<\/li>\n<li>Reflect the current (December 2011) Revisions of the Government Auditing Standards<\/li>\n<li>Incorporate 2013 COSO Internal Control &#8211; Integrated Framework [updated from 1992]<\/li>\n<\/ul>\n<p>Impact &#8211; Four General Areas<\/p>\n<ul>\n<li><span style=\"color: #3e3e3e;\">Increased emphasis on the consideration of significance\/materiality in making audit decisions<\/span><\/li>\n<li><span style=\"color: #3e3e3e;\">Expand guidance on tailoring the audit approach to suit the specific circumstances of the importer (no checklists)<\/span><\/li>\n<li>Replacing sample size matrices with more general sample size ranges<\/li>\n<li><span style=\"color: #3e3e3e;\">Incorporated changes in report language\u00a0<\/span><\/li>\n<\/ul>\n<p>Effective Date<\/p>\n<ul>\n<li>Plan to implement updated program for all new PAS assignments started on or after October 1, 2014<\/li>\n<li>This update only addresses the PAS [Pre-Assessment Survey] phase<\/li>\n<li>Reaching out to the trade community\n<ul>\n<li>Webinar: previously recorded &#8211;\u00a0you can find\u00a0<a href=\"https:\/\/dhs.adobeconnect.com\/_a956619115\/p7kna8pevhc\/?launcher=false&amp;fcsContent=true&amp;pbMode=normal\">here<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>For more information about Focused Assessments [FA]: <a href=\"http:\/\/www.cbp.gov\/trade\/audits\/focused-assessment\">CBP <\/a><\/p>\n<p>*Stay tuned for\u00a0another blog post\u00a0on Focused Assessments\u00a0changes:\u00a0continuing the information regarding Pre-Assessment Survey (PAS) .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Importers: Changes to Focused Assessment What is\u00a0the\u00a0Focused Assessment Program? Comprehensive audits of importers that involve an assessment of internal control over import activities to determine if the importer poses an acceptable risk for complying with CBP laws and regulations comprising of three phases: Pre-Assessment Survey (PAS) Assessment Compliance Testing (ACT) Follow-Up Audit CBP\u00a0has\u00a0implemented\u00a0updates to Importers [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2597,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_s2mail":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":""},"categories":[6,24],"tags":[45,14,28],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Importers: Changes to Focused Assessment - Superior Freight Services Inc.<\/title>\n<meta name=\"description\" content=\"Importers: Changes to Focused Assessment - CBP has implemented updates to Importers Focused Assessment effective October 1, 2014 (early fiscal year 2015) changes to the importing public.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/supfrt.com\/news\/2014\/11\/20\/importers-changes-focused-assessment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Importers: Changes to Focused Assessment - Superior Freight Services Inc.\" \/>\n<meta property=\"og:description\" content=\"Importers: Changes to Focused Assessment - CBP has implemented updates to Importers Focused Assessment effective October 1, 2014 (early fiscal year 2015) changes to the importing public.\" \/>\n<meta property=\"og:url\" content=\"http:\/\/supfrt.com\/news\/2014\/11\/20\/importers-changes-focused-assessment\/\" \/>\n<meta property=\"og:site_name\" content=\"Superior Freight Services Inc.\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pages\/Superior-Freight-Services-Inc\/123680337676686\" \/>\n<meta property=\"article:published_time\" content=\"2014-11-20T22:59:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2014-11-20T23:04:03+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/supfrt.com\/news\/wp-content\/uploads\/2014\/04\/CBP-logo.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"228\" \/>\n\t<meta property=\"og:image:height\" content=\"221\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Karen Edwards\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@supfrt\" \/>\n<meta name=\"twitter:site\" content=\"@supfrt\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Karen Edwards\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/supfrt.com\/news\/2014\/11\/20\/importers-changes-focused-assessment\/\",\"url\":\"http:\/\/supfrt.com\/news\/2014\/11\/20\/importers-changes-focused-assessment\/\",\"name\":\"Importers: Changes to Focused Assessment - Superior Freight Services Inc.\",\"isPartOf\":{\"@id\":\"https:\/\/supfrt.com\/news\/#website\"},\"datePublished\":\"2014-11-20T22:59:28+00:00\",\"dateModified\":\"2014-11-20T23:04:03+00:00\",\"author\":{\"@id\":\"https:\/\/supfrt.com\/news\/#\/schema\/person\/87c1e871084e1ba227c1277e3246b645\"},\"description\":\"Importers: Changes to Focused Assessment - CBP has implemented updates to Importers Focused Assessment effective October 1, 2014 (early fiscal year 2015) changes to the importing public.\",\"breadcrumb\":{\"@id\":\"http:\/\/supfrt.com\/news\/2014\/11\/20\/importers-changes-focused-assessment\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/supfrt.com\/news\/2014\/11\/20\/importers-changes-focused-assessment\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/supfrt.com\/news\/2014\/11\/20\/importers-changes-focused-assessment\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/supfrt.com\/news\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Importers: Changes to Focused Assessment\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/supfrt.com\/news\/#website\",\"url\":\"https:\/\/supfrt.com\/news\/\",\"name\":\"Superior Freight Services Inc.\",\"description\":\"Global Strategies... 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