수출입기업의 관세업무 리스크관리 사례연구
The objective of this paper is to construct the risk management system and to propose management plan related to operational risk generated in the customs business of Korean firms. To analysis actual conditions, 3 cases of trade firms' customs audit, which are located in Korea, have been applied. It can be concluded that the use of risk control can reduce the cost of risk management and thus can be an effective risk management method in the customs business of trade firms. The results propose that the construction of customs risk management system and 5 plans of regal risk management.