Indicator

Risk description

Possible solutions

References

General

Lack of control over stock movements offers possibilities to add dangerous and/or terrorist related goods to the stock and to take goods out of stock without appropriate registration.

Information of relevant staff and submission of declaration as scheduled;

records of stock movements;

regular stock reconciliations;

arrangements for investigating stock discrepancies;

being able to distinguish in the computer system whether goods are cleared or are still subject to duties and taxes.

SAQ - 3.4

ISO 9001:2015, section 6

Incoming flow of goods

Lack of reconciliation between goods ordered, goods received and entries into accounting records.

records of incoming goods;

reconciliation between purchase orders and goods received;

arrangements for returning/rejecting goods, for accounting and reporting short and over shipments and for identifying and amending incorrect entries in the stock record;

formalisation of procedures for import;

perform regular inventories;

perform punctual consistency check of input / output of goods;

secure storage areas (special shell protection, special access routines) to fight against the substitution of goods.

 

Storage

Lack of control over stock movements.

clear assignment of storage areas;

regular stock-taking procedures;

secure storage areas to protect against the substitution of goods.

SAQ - 3.4

ISO 9001:2015, section 6

Production

Lack of control over stock used in the manufacturing process.

monitoring and management control over the rate of yield;

controls over variations, waste, by-products and losses;

secure storage areas to fight against the substitution of goods.

SAQ - 3.4

ISO 9001:2015, section 6

Outgoing flow of goods

Delivery from warehouse and shipment and transfer of goods

Lack of reconciliation between stock records and entries to the accounting records.

persons are appointed to authorise/oversee the sale/release process;

formalisation of procedures for export;

checks prior to release to compare the release order with the goods to be loaded;

arrangements for dealing with irregularities, short shipments and variations;

standard procedures for dealing with returned goods – inspection and recording;

check the discharge of declaration in case of with custom procedures with economic impact.

SAQ - 3.4

ISO 9001:2015, sections 6 and 7