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Include traceability documentation in the accounting system.


CONTROL ID
08952
CONTROL TYPE
Establish/Maintain Documentation
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain an accounting system., CC ID: 08950

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • The accounting system components must include documentation to trace the finished lots to a close approximation to the ore source. (§ B(II) ¶ 1(d), Conflict-Free Smelter (CFS) Program Supply Chain Transparency Smelter Audit Protocol for Tin, Tantalum and Tungsten, December 21, 2012)
  • Determine whether ACH supervisory personnel perform reconcilement and regularly review exception items. (App A Tier 2 Objectives and Procedures I.6, FFIEC IT Examination Handbook - Retail Payment Systems, April 2016)