APKB Bandung conducted an evaluation of the internal control system and Bonded IT Inventory together with the Director of Customs and Excise Audit of the Directorate General of Customs and Excise (DJBC). This activity highlights process quality, data consistency, and company readiness as essential parts of utilizing Bonded Zone facilities.
The evaluation provides an opportunity for companies to review whether operational procedures, transaction records, source documents, and system-generated reports are mutually aligned and traceable.
Interconnected internal controls
Sound internal control encompasses segregation of duties, role-based access authorization, transaction approvals, change logging, and periodic audits. Such controls must be implemented from the moment goods are received, used in production, transferred, to when they are dispatched.
The relationship between customs documents, warehouse transactions, production processes, and accounting records must be maintained. In doing so, companies can account for the origin, usage, balance, and movement of goods based on consistent data.
Bonded IT Inventory evaluation
IT Inventory is not merely an application for generating reports. The system must reflect actual business processes, process transactions in a timely manner, provide audit trails, and generate information that can be utilized by both management and supervisory officers.
The evaluation must encompass master data quality, user input discipline, inter-departmental integration, physical stock-to-system reconciliation, data security, and backup procedures. Evaluation findings can then be used to formulate measurable improvements.
AddOn Finance support for company readiness
AddOn Finance Indonesia provides ERP and IT Inventory designed to connect manufacturing, inventory, finance, and customs reporting processes. Assistance also includes business process mapping, data migration, system integration, and report alignment.
Evaluation activities such as this assist companies in embedding compliance into daily operational processes. Well-ordered data and traceable systems will strengthen audit readiness while supporting management decision-making.
