n the U.S. and Australia, 'risk management' is a policy underlying the entire goods clearance process.

It seems that Mexico took an extra step and created a division (or department) focused on "factores de riesgo previamente establecidos".

The focus is on documentary fraud, so you can be even more specific and call it "Customs Fraud Prevention Division".

This is for the instance in the text quoted at the beginning of your question; I presume this is the one you want translated.

"Glosa" (aduanera) seems to have several meanings. First, it is a process or activity, which I think we can call audit: a post-clearance documentary inspection of imports. As your quoted source puts it:

" Glosa aduanera.
Es la facultad de comprobación que ejercen las autoridades fiscales plenamente identificadas en las leyes, reglamentos y reglas respectivas, consiste en la revisión y cotejo documental de las operaciones de comercio exterior, por lo que respecta al pedimento y a la totalidad de los documentos que lo acompañan."
http://es.scribd.com/doc/49834220/GLOSARIO-DE-TERMINOS-ADUAN...

Secondly, it is the abbreviated name of the agency within the Mexican customs authority that carries out the process. The following discussion paper from Harvard is very useful here:

"The results of the analysis would be in the form of a recommendation addressed to the audit agency AICG (Administración de Informática Contrabilidad y Glosa, which translates as Data Processing, Accounting, and Documentary Analysis Administration), commonly known as GLOSA."
Stephen B. Peterson, Another Path to Customs Reform: Mexico’s Second Inspection, Development Discussion Paper No. 632, April 1998, Harvard Institute for International Development
http://www.cid.harvard.edu/hiid/632.pdf

So there you have it: GLOSA is the abbreviated name of the AICG (and that's what it means in your reference to "las funciones de la GLOSA en México"), and it is a process that can be called documentary analysis in English. This amounts to audit, a standard term in the field; note that this author calls AICG the "audit agency". He repeatedly :

"The Second Inspection is uniquely poised to improve both physical control and documentary audit in Mexico’s customs by defining Rough Justice in customs. [...]
The audit agency, GLOSA, is understaffed [...]"
In the section "Tier 4" he discusses "GLOSA" in detail, using the words "review" and "audit". Since your text has "revisión de la documentación" you will want to use "review" for that, so "audit" will go well for GLOSA.

But in your context, "la revisión de la documentación deberá basarse en la GLOSA que brinde la autoridad aduanera", where the documentary review is based on the GLOSA, and the GLOSA is something the customs authority provides, it seems clear that they are using it to mean not exactly the audit itself but specifically the audit procedure.

If you look for "customs audit" and specifically "post-clearance audit" you'll see that it's an extremely common term and corresponds to this.

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Note added at 7 hrs (2014-07-28 10:32:05 GMT)
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(Sorry, the definition of "glosa aduanera" is not from your source, which wouldn't let me copy and paste.)