Problems of developing structural modeling of customs audit

Task. This article highlights the problem of developing a structural modeling of customs audit. The topic under study is undoubtedly relevant, since, depending on the methodology for carrying out customs audit, the verification database of certain data and the corresponding identifier can be formed in the form of a multidimensional spatial matrix. Simulation modeling during customs audit is one of the varieties of certain analog modeling, which can be generated and implemented using various mathematical tool resources and special modern programming technologies. In this regard, the main trends and key problems of the development of structural modeling of customs audit are considered and conclusions are drawn about the need to apply foreign experience in its implementation in the Republic of Kazakhstan. Model. The article investigates the theoretical trends in the development of structural modeling of customs audit in the context of the development of modern data processing technologies, while there is a need for a decision support system during customs audit to help auditors with relatively atypical and unstructured problems in audit. Summary. The use of simulation modeling in customs audit allows the auditor to determine the direction of the development strategy of both auditing in general and specifically customs audit. It is this property of simulation modeling in customs audit that is especially valuable for the auditor in the process of conducting the audit itself and, especially, in the case of the provision of related audit services. Practical importance. The practical significance of the article lies in the fact that the conclusions and proposals made are intended to study new possibilities for carrying out customs audit, developing new models, new approaches, etc. Originality. The carried out study of the main results of the process of developing a structural model of customs audit using simulation modeling indicates the direct applied significance of the problem under study.

customs audit, model, structure, information support, matrix