ICSPPS - Session 2.3: Control Activities

Proper authorization of transactions.

• Preventive

• Corrective

• Detective

Seeking the supplier’s repair services within the warranty period.

• Preventive

• Corrective

• Detective

Construction of enclosed store room/warehouse for inventories.

• Preventive

• Corrective

• Detective

Physical count of biological assets.

• Preventive

• Corrective

• Detective

Adequate documentation and control of assets.

• Preventive

• Corrective

• Detective

Independent external audits detect errors, irregularities, and non-compliance with laws and regulations.

• Preventive

• Corrective

• Detective

Comparison between the minimum acceptable spoilage rate and the actual spoilage of perishable goods kept for consumption and/or distribution.

• Preventive

• Corrective

• Detective

Adequate segregation of duties.

• Preventive

• Corrective

• Detective

Trend analysis to ascertain the demand/usage of an item of raw materials for production.

• Preventive

• Corrective

• Detective

Preparing the Report of Accountability for Accountable Forms on a monthly basis.

• Preventive

• Corrective

• Detective