9Operating systems capability

9 Operating systems capability

(1) The electronic or manual operating systems used by the entity are able to accurately record and generate information to enable an Immigration and Border Protection worker to do all of the following:

(a) assess the correctness of information in relation to the entity’s international supply chain that is provided by the entity to the Commonwealth (whether the information is provided to the Comptroller‑General of Customs, an Immigration and Border Protection worker, the Department or another agency);

(b) assess whether the entity is complying with Customs‑related laws, this instrument and a trusted trader agreement entered into by the entity;

(c) identify the source of any information provided to the Commonwealth as referred to in paragraph (a);

(d) obtain an audit trail of transactions, and of the entity’s international supply chain, that can be readily traced from the record or information.

(2) The electronic or manual operating systems used by the entity clearly record all of the following:

(a) financial transactions in relation to the entity’s international supply chain;

(b) the identity of other persons undertaking activities that form part of the entity’s international supply chain at any particular time;

(c) the identity of any person from which information recorded or reported is sourced.

(3) The entity’s records are in English or can be readily translated into English.

(4) The electronic or manual operating systems used by the entity are secured against misuse, loss and unauthorised access.