The ESKORT Compliance Cycle - the main compliance processes within a customs or tax authority (collectively referred to as Revenue Authorities) are represented by the ESKORT Compliance Cycle, which is a convenient model for depicting compliance work as a cycle of related activities that are linked by the flow of work processes, information and knowledge. The ESKORT Compliance Cycle identifies 3 main phases of compliance work – within the tax arena these phases are pre-audit, audit and post audit and with the customs arena these phases are pre-clearance, clearance and post-clearance. In both cases the activities can be supported individually or in an integrated solution depending on customer need. 
The ESKORT Compliance Solution is an integrated suite of systems providing support for supporting all the main compliance activities within the ESKORT Compliance Cycle. The original ESKORT System was developed for use in the area of VAT audit for the Danish Central Customs and Tax Administration, but has subsequently been extended in close collaboration with a number of Customs and Tax Authorities around the world. Today the ESKORT Compliance Solution is recognised as the leading, if not only, compliance solution providing complete, integrated coverage of the compliance domain both within the customs arena and the tax arena.
An ESKORT System is an individual compliance sub-system and associated documentation developed on the basis of the ESKORT Compliance Platform and supporting one of the main activities identified in the ESKORT Compliance Cycle. An ESKORT System comprises: 

An ESKORT Solution is an ESKORT System, or series of ESKORT Systems, which is/are created for a customer as part of an ESKORT Project. 

An ESKORT Compliance Project is a project aimed at creating an ESKORT Solution for a customer. 

  • The ESKORT Compliance Platform which is a configurable set of applications and modules supported by a comprehensive configuration tool, ESKORT Designer. These applications and modules are combined, configured and where necessary customized to meet each customer’s individual needs in the identified compliance area.
  • ESKORT Designer is a set of configuration tools for developing and maintaining the configurable aspects of an ESKORT System. The ESKORT Designer is, itself, built from modules and applications in the ESKORT Compliance Platform.
  • ESKORT Compliance Platform Functionality - certain applications and modules from the ESKORT Compliance Platform which are applicable to the particular ESKORT System;
  • Customer Specific Functionality - modules developed especially for a particular ESKORT System to reflect an individual customer’s specific needs within the identified area of compliance.
    Configuration Files - files containing customer specific information such as knowledge, rules, parameters, tables, procedures, text templates, formulae etc, which will enable the ESKORT System to behave in a way that fits the Customer’s specific needs.

An ESKORT Standard System is an ESKORT System which has been pre-configured, in a generic way, to meet a compliance need that is common to most compliance authorities (e.g. computer audit, selection, case management and tracking). An ESKORT Standard System is often the starting point for a customer’s ESKORT Compliance Project (or ESKORT Project). The ESKORT Compliance Solution currently contains the following standard ESKORT Systems which can from the basis of Customer’s ESKORT System:

  • ESKORT Audit Support – a high level audit system designed to support planning, conducting, documenting and quality assuring the audit
  • ESKORT Computer Audit – a low level audit support system, designed to support the import, conversion and subsequent analysis of transaction level information form a taxpayer’s accounting system 
  • ESKORT Risk Analysis /  Selection – an advanced, risk analysis-based system for supporting the selection of taxpayers for audit based on the relative compliance risk represented by the taxpayer
  • ESKORT Risk Analysis / Screening – an advanced, risk-analysis-based system for supporting the screening of incoming taxpayer declarations (returns etc.) with a view to determining the subsequent processing flow relative to each declaration
  • ESKORT Risk Analysis / Clearance – an advanced, risk-analysis-based system for supporting customs authorities in their clearance work
  • ESKORT  Case Management and Tracking – a system designed to support the electronic management and tracking of audit work and to produce detailed management reports on the status of audit work