Channel risks as a development factor of the risk management system in the customs sphere

Abstract

Subject. The article addresses the customs risk management system. Objectives. The aim is to reveal the main characteristics of a new class of customs risk, i.e. a channel one. Methods. The research rests on the methodology of systems analysis and process-oriented approach, applies methods of modeling and comparative analysis. Results. We describe the current technology of decision-making to minimize risk, unveil the ideas of creating a decision support system with elements of artificial intelligence, present an experiment on model implementation for operational monitoring of risk objects at the stage of documentary customs control. We also define high-priority organizational solutions in the customs risk management system, give proposals on the structure of the customs risk service. The developed models can be used in research and analytical structural units of State authorities, including the Federal Customs Service, which exercise customs control using risk management systems. Conclusions. The study substantiates a new class of risks in the customs sphere, reveals limitations inherent in the risk-based approach methodology practiced in customs risk management, offers directions of modernization of the existing risk management system for a new class of customs risks, namely the introduction of end-to-end process of customs control; operational monitoring of the flow of commodity volumes; formation of profiles specific to channel risks; implementation of a multi-profile model of customs risk management; the use of OLAP technology for complex multidimensional data analysis under a specially developed methodology.