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