Operational Assurance: Introduction and Identification of systems requiring audit
Assurance of Air Passenger Duty should be carried out in accordance departmental audit standards.
Identification of systems requiring audit
There are a number of separate or linked systems, which require to be audited for the assurance of APD. Some airlines operate their own systems, with others using global systems provided by third parties. The systems may include:
Computer Reservation Systems: communication links between booking agents and airlines own systems for the reservation of and payment for tickets and package holidays e.g. Sabre, Galileo.
Departure Control Systems: usually airline operated, drawing passenger lists from Computer Reservation Systems, handling check in, holding class of travel and up/downgrade details and feeding catering systems.
Revenue Accounting Systems: financial accounting systems often including a Reserve Account holding details of monies paid in advance of travel (including amounts that will have to be paid to other airlines under interlining arrangements) and a Flown Account, where amounts can be taken forward to the profit and loss account.