Indicator

Risk description

Possible solutions

References

Computerised environment

Integrated accounting system

The risk that an accounting system is inconsistent with the generally accepted accounting principles applied in the Member State.

Incorrect and/or incomplete recording of transactions in the accounting system.

Lack of reconciliation between stock and accounting records.

Lack of segregation of duties between functions.

Lack of physical or electronic access to customs and, where appropriate, transport records;

Breaching the audit-ability.

Inability to readily undertake an audit due to the way in which the applicant’s accounting system is structured

Complex management system offers possibilities to cover-up illegal transactions.

No historical data available.

segregation of duties between functions should be examined in close correlation with the size of the applicant. For example, a micro-enterprise which is performing road transport business with a small amount of everyday operations: packing, handling, loading/unloading of goods might be assigned to the driver of the truck. The receipt of the goods, their entering in the administration system and the payment/receipt of invoices should be assigned however to another person(s);

implement a warning system which identify suspicious transactions;

develop interface between customs clearance and accounting software to avoid typing errors;

implement an enterprise resource planning (ERP);

develop training and prepare instructions for the use of the software;

allow cross checks of information.

SAQ - 3.2

ISO 9001:2015, section 6