The risks management is the pillar of the internal compliance systems linked to the AEO status. According to the  “Authorised economic operator-guidelines” TAXUD/B2/047/2011 –Rev.6 an AEO must focus on processes, management of risk, internal controls and measures taken to reduce risks. The AEO approach, based on the risks management, should include a regular review of  processes (directly or indirectly impacting on the customs obligation), controls and, measures taken to reduce or mitigate risks related to the international movement of goods. In particular,  internal control is the process implemented by the AEO to prevent, detect, and address risks in order to assure that all relevant processes are adequate. In other words,…