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