Back

Include a documented list of purchases and receipts in the accounting system.


CONTROL ID
08953
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 a documented list of all the purchases and receipts, along with the identity of the supplier and the lot numbers that were assigned. (§ B(II) ¶ 1(a), Conflict-Free Smelter (CFS) Program Supply Chain Transparency Smelter Audit Protocol for Tin, Tantalum and Tungsten, December 21, 2012)
  • The accounting system components must include a documented list of the total tin/tungsten/tantalum tolled and the sales quantity, along with the specific lot numbers. (§ B(II) ¶ 1(b), Conflict-Free Smelter (CFS) Program Supply Chain Transparency Smelter Audit Protocol for Tin, Tantalum and Tungsten, December 21, 2012)
  • With respect to a security other than a security-based swap, copies of confirmations of all purchases and sales of securities, including all repurchase and reverse repurchase agreements, and copies of notices of all other debits and credits for securities, cash and other items for the account of cus… (§ 240.17a-3 (a)(8)(i), 17 CFR Part 240.17a-3 - Records to be made by certain exchange members, brokers and dealers)
  • The memorandum must show the terms and conditions of the order or instructions and of any modification or cancellation thereof, the account for which entered, the time the order was received, the time of entry, the price at which executed, the identity of each associated person, if any, responsible … (§ 240.17a-3 (a)(6)(i) (A), 17 CFR Part 240.17a-3 - Records to be made by certain exchange members, brokers and dealers)
  • A memorandum of each purchase or sale of a security-based swap for the account of the member, broker or dealer showing the price; and, in addition, where the purchase or sale is with a customer other than a broker or dealer, a memorandum of each order received, showing the time of receipt; the terms… (§ 240.17a-3 (a)(7)(ii), 17 CFR Part 240.17a-3 - Records to be made by certain exchange members, brokers and dealers)
  • A memorandum of each brokerage order, and of any other instruction, given or received for the purchase or sale of a security-based swap, whether executed or unexecuted. The memorandum must show the terms and conditions of the order or instructions and of any modification or cancellation thereof; the… (§ 240.17a-3 (a)(6)(ii), 17 CFR Part 240.17a-3 - Records to be made by certain exchange members, brokers and dealers)
  • A memorandum of each purchase or sale of a security, other than for the purchase or sale of a security-based swap, for the account of the member, broker or dealer showing the price and, to the extent feasible, the time of execution; and, in addition, where the purchase or sale is with a customer oth… (§ 240.17a-3 (a)(7)(i), 17 CFR Part 240.17a-3 - Records to be made by certain exchange members, brokers and dealers)