Subsection 3.2: Accounting and logistics systems

3.2.1

Please indicate if you use:

• computer equipment of the following type:
  • a single, stand-alone personal computer (PC),
  • several personal computers arranged in a network,
  • a server-based computer system,
  • a system based on a central unit,
  • others
• software consisting of computer programs that allow the computer to install and run applications used by the company, such as Windows, UNIX, etc.
• systems of the following type (please provide the name of the supplier):
  • a fully integrated enterprise resource planning (ERP) system,
  • a combination of accounting and logistics applications,
  • business software specifically designed for small and medium-sized enterprises,
  • software developed by or for your company.

Note: During the authorization process you will be required to demonstrate:

• the scope of computerization,
• the available hardware platform and the operating system used,
• the segregation of duties between development, testing and operations,
• the segregation of duties between users,
• how access to different parts of the system is controlled,
• if there have been adaptations to the standard package,
• the list of the general ledger accounts,
• if the system uses provisional verification accounts,
• How is the debt for import duties/excise duties/ VAT recorded in the general ledger?
• If you operate in lots,
• if your accounting and inventory records are integrated,
• the methods for managing your records, if they are maintained by an external IT service provider.

3.2.3

If activities, such as processing permanent data or entering new data, are spread across multiple locations, please indicate the activities carried out at each location.