# 3 Accounting and logistical system

(Article 39 (b) UCC, Article 25 UCC IA; AEO Guidelines Part 2, Section II)

# 3.1 Audit trail

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# 3.2 Accounting and logistical system

<div id="bkmrk-">![editor_311_5_335c7a4a-5ce3-4d3e-b948-066a73087145_rte_image_156.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_311_5_335c7a4a-5ce3-4d3e-b948-066a73087145_rte_image_156.png)</div><div id="bkmrk--1" style="cursor: auto;">![editor_311_5_9b40cc2f-92b5-46c4-a4f6-03ab58a52119_rte_image_163.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_311_5_9b40cc2f-92b5-46c4-a4f6-03ab58a52119_rte_image_163.png)</div><div id="bkmrk--2" style="cursor: auto;">   
  
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# 3.3 Internal control system

<div id="bkmrk-">![editor_311_5_e73c8feb-827b-42be-bb30-896be1da8e3f_rte_image_207.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_311_5_e73c8feb-827b-42be-bb30-896be1da8e3f_rte_image_207.png)</div><div id="bkmrk--1">  
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# 3.4 Flow of goods

<div id="bkmrk-">![editor_311_5_304afe53-d223-44d9-9b0f-7815f66beb0d_rte_image_239.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_311_5_304afe53-d223-44d9-9b0f-7815f66beb0d_rte_image_239.png)</div><div id="bkmrk--1">   
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# 3.5 Customs routines

<div id="bkmrk-">![editor_311_5_ebff4c4f-24bf-4482-a0b1-09fdb6901d41_rte_image_262.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_311_5_ebff4c4f-24bf-4482-a0b1-09fdb6901d41_rte_image_262.png)</div><div id="bkmrk--1">  
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# 3.6 Procedures for back-up, recovery and fall back and archiving

<div id="bkmrk-">![editor_311_5_336a6a4d-4d75-416c-8fac-de7c305f7593_rte_image_322.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_311_5_336a6a4d-4d75-416c-8fac-de7c305f7593_rte_image_322.png)</div><div id="bkmrk--1">   
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# 3.7 Protection of computer systems

<div id="bkmrk-">![editor_311_5_c3afe635-070d-429a-a26f-b128c23ed79c_rte_image_354.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_311_5_c3afe635-070d-429a-a26f-b128c23ed79c_rte_image_354.png)</div><div id="bkmrk--1">   
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# 3.8 Documentation security

<div id="bkmrk-">![editor_311_5_6e6387fb-0665-41db-8daa-0dd2ba63212b_rte_image_393.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_311_5_6e6387fb-0665-41db-8daa-0dd2ba63212b_rte_image_393.png)</div><div id="bkmrk--1">   
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