Indicator |
Risk description |
Possible solutions |
References |
Audit trail |
The absence of an adequate audit trail mitigates against an efficient and effective audit based customs control. Lack of control over the system’s security and access. |
consultation with the customs authorities prior to the introduction of new customs accounting systems to ensure they are compatible with customs requirements; testing and assuring the existence of the audit trail during the pre-audit phase. |
SAQ 3.1 ISO 9001:2015, section 6 |