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 |