From a labour-intensive and paper-based door-keeping function Customs control is aiming now towards international trade facilitation in a way that is both efficient and secure. Digitalization of documents and automation of processes plays an important role in this transition. However, the use of modern technology, in particular SOA, is not yet optimal. The research objective of this paper is to explore the potential of SOA for innovating Customs processes by developing a service-oriented auditing approach and evaluating its added-value in the area of Customs control. Service-oriented auditing is a promising tool to implement the ideals of continuous and online monitoring.