TPD2070 | General Principles: Control objectives and potential risk areas: Security

Security

Control objective:

To ensure that

• the trader’s security arrangements are satisfactory ie. opportunities for theft are minimal and that the efficiency of the system is maintained; and

• illicit practices are detected and investigated, and offenders apprehended and properly dealt with.

Potential risk area:

• Structural security at all times

• Control of all vehicles and persons entering or leaving the premises

• Surveillance systems

• Content and disposal of general waste in case it is used as a vehicle for illicit removals

• Appropriations of products either for sale or for free distribution to management and employees