- The main improvement is the inclusion of measurable indicators accompanying every objective in any given business area. When conducting a gaps analysis, the measurable indicator will reduce discretion in the audit and make such audits more comparable among the different business areas and national administrations.
- For the same reasons, a description of the method suggested for the deployment of the blueprints is included and
- Lastly, a number of blueprints addressing certain issues relating to excise duty administration have been included.