Document No IA (ICQ) - 04

FFB DESPATCH Issuance Date 29.10.2014

Revision 1
Page 1 of 2

Operating Unit :

Assessed by/ Date : Reviewed by / Date :

Auditee/ Date :

The following was the "IDEAL "process flow chart for the FFB Despatch activity which served as guide for auditor. Auditor should update/tailor to the operating unit actual FFB
despatch process.
Process Document Narrative Risk ( Impact ) Internal Control Questionnaire (ICQ)

Key risk & impact Key ICQ auditor shall attended

Lorry

- AP inspect the lorry & record lorry * Wrong or no recording in security book (1) How many transporters engaged in your
AP inspection & security AP Record Book registation number enter the estate Untraceable records division?
recording * Unauthorise lorry enter into estate (2) Do you have authorized lorries list for each
Theft/pilferage transporter and forward to AP for reference? If
yes, obtain latest copy. If no, why?
(3) What is the criteria of checking by AP when
lorry enter estate?
(4) Who & when is the AP book (FFB vehicle
movement) being checked & reviewed?
(5) Who conduct patrolling in the field to ensure all
lorry is authorize for FFB despatch?

- The lorry stop at the weighbridge to perform * 1st weighing not carried out. (6) What is control to ensure the lorry must be
Lorry Permit 1st weighing (tare weight) Unauthorised despatch in field weight before FFB despatch allowed?
1st weighing
Card - WB clerk fill up the Lorry Permit Card i.e. * Manual Key in Tare weight (7) What is the process of registration of new lorry
(Tare weight)
Date, field and time in and pass to the lorry Manipulation of weight in WMS?
driver. * No proper weighing practices (driver not (8) Is the estate monitor consistency on the lorry
- Perform the weighing using Lintramax - come down, additonal object put inside the tare weight? If yes, how?
Weighbridge Management System (WMS) / lorry) (9) What is the control in WMS to prevent the
WMS/ manual key in the weight? Please elaborate.
Manipulation of weight
PIPS (10) Is the WMS allow no 1st weight? If yes, test
check system weaknesses.
(11) Who inspect the empty lorry before the
weighing conduct?

A Connected to system note - harvesting - Harvester evacute the FFB from field to * FFB harvested left infield not evacuate out (12) Who conduct field inspection if harvester
designated platform Wastage, pilferage complete the task daily?
FFB harvested placed at - Number bunches, harvester no write on the (13) If harvest bunches not evacuate out to
platform bunch stalk by harvester platform, is it report as FFB harvest for the
day?

- Checker issue bunch count chit (BCC) after * Incorrect reported FFB bunches, field no, (14) Who check the corectness of bunches
check the correctness of recorded bunches harvester harvest?
in bunch stalk & harevster name. Over/under payment to harvester
Checker verify FFB - Issue in 2 ply, one for checker, one for Misleading field yield statistic
bunches number harvest Bunch Count estate/contractor grabber/tractor
for each harvester Chit

Issue in 2 ply
- Estate/ Contractor grabber driver evacuate * No collection of bunch count chit (15) Is the crop despatch to ramp using estate
the FFB from collection platform and collect Inaccurate FFB despatch quantity tractor/grabber? If yes, how many under your
Estate / Contractor the bunch count chit issue by checker. Inaccurate field balance reported supervision.
Bunch Count
Grabber collected FFB at (16) Is there record of the field balance daily? How
Chit it was record? Please substantiate
platform after harvester
(17) Who inform the driver which field for FFB
evacuated FFB from field
If OU does not used BCC, enquire documentation method on bunches evacuated to ensure collection?
completeness of all crop harvest are fully evacuate and accountabilirty of crops balance
left in the field

- Estate/Contractor driver load the FFB into * Missing bunch count chit (18) Does the system ensure all overnight crop are
Bunch Count HUKA bin/ ramp Inaccurate FFB despatch quantity secured in ramp? If yes, how?
Grabber load FFB into * Substantial overnight crops left at ramp (19) Is crop are allowed to be despatch on Sunday
HUKA bin / Ramp Chit
Pilferage or Public Holiday?
- Bunch count chit collected forward to ramp * Inaccurate of point of loading declared (20) Is there any control to differntiate the FFB /
helper/ HUKA bin driver for declaration of Over/under payment to transporter loose fruit despatch from field to mill or ramp to
FFB despatch * Delay evacuation by transporter mill ? If yes, how.
Rottern bunches, wastage (21) Is the transporter being penalize in the event of
late collection? Check to agreement on terms
& condition.

- The lorry driver cover the FFB with netting * No netting used by transporter (22) Who inspect the transporter lorry during
Cover the lorry with before conduct 2nd weighing. Pilferage despatch to mill?
taupauline /netting

Bunch Count - Huka bin lorry driver direct to weighbridge * 2nd weighing not perform (23) What is the criteria of checking by AP on FFB
Conduct 2nd weighing Chit for 2nd weighing (Gross Weighing). Pilferage of FFB lorry when exit the OU?
(Gross weight)
Lorry Permit - Lorry driver return Lorry Permit Card and * Seal not properly chained (24) Who is responsible to seal the FFB lorry after
Bunch Count Chit to the Weighbridge Clerk Pilferage of FFB 2nd weighing?
Card
* Manual weighing subject to manipulate (25) What is the control in WMS to prevent the
- Weighbridge clerk sum up total bunches Pilferage of FFB manual key in of weight?
recorded in bunch count chit in each field.
WMS/
PIPS

Declaration of FFB Estate - For OU without weighbridge facility or mill * No authorization from estate personel (26) Is the FFB Despatch Advice issue in
Despatch Weighbridge within located within estate premises , FFB Pilferage of FFB sequentially order?
Ticket Despatch Advice issue by AM/FS/Staff in * Wrong field & bunches declare (27) Who control issuance of FFB Despatch Advice
charge as declaration of FFB despatch. Misleading yield statistic booklet?
(28) How the FS/mandore differentiate year of
planting & bunches despatched if mix load into
FFB Despatch HUKA bin by estate graber?
Advice (29) Is the ABW used as guide on FFB declaration
bunches & field no?
(30) Do you consistently done testing of ABW for
field? If yes, when it last done.
(31) What is the acceptable weight variance and
action if unacceptable variance noted ?
 Document No IA (ICQ) - 04
Issuance Date 29.10.2014
FFB DESPATCH Revision 1
Page 2 of 2

Process Document Narrative Risk ( Impact ) Internal Control Questionnaire (ICQ)

- AP record the despatch detail in the AP
Book & must confirm the following:-
AP Inspection AP Record book * Estate weighbridge ticket / FFB despatch
advice
* Inspect the netting is secure and fastern
the company seal at the chain
* No record of FFB lorry (out) in AP book
Pilferage of FFB
* No checking on the FFB lorry (out)
Abuses
(32) Is the AP record all vehicle in & out, despatch
details & check the lorry seal before leave the
estate?
(33) Who review the AP record?
(34) Is there any reconciliation on WBT issue for
agreed to AP record on FFB lorry out for the
day? If yes, who review?

Estate - Lorry driver despatch the FFB to * Pilferage on the way to oil mill (35) Is the transporter required to compensate the
Weighbridge designated oil mill per WBT/Despatch Losses to the company company under agreement if exceed tolerable
Drive to mill Ticket Advice weight variance noted? Check to agreement.

- Lorry driver return to estate after complete * No mill WBT returned to estate (36) Who is responsible to reconcile between
Mill weighbridge despatch to the oil mill. He pass the mill Pilferage of FFB estate FFB despatch advice against mill
Return to Estate Ticket WBT & cut seals' to estate office. * No monitoring of weight variance & WBTs' in daily basis? Who review?
turnaround time (37) What action taken if weighbridge ticket & seal
Cut off seal returned Abuses not returned?
* Company seal being tampered
Pilferage of FFB

- WB Clerk compile the report at the end of

Compilation of FFB the day or tomorrow (after completion of
Estate WBT, Mill FFB despatch) for checking
Despatch Report by
BT
Weighbridge Clerk
- Field Supervisor obtain the mill WBT for
compilation of FFB despatch (bunches +
FFB Muster loose fruits) - applicable to EM OU.
Sheet

- Weighbridge clerk download the weight

Upload weight in Mill weighbridge data from Weighbridge Management
Lintramax System (LPD) Ticket System and upload to Lintramax Plantation
from LMD Director and key in the Oil Mill Weight (for
OU with the all crops sent own mill)

LPD - Oil - W/B clerk upload the LMD data from oil mill * No reconciliation to mill tonnage (38) Who conduct the reconciliation of FFB tonnage
and check to each mill ticket & Despatch Over/under payment reported in production system against mill
Palm
Advice received in the following details: - declared?
(39) How is the reconciliation carry out? Please
* Field no walthough by select one day sample.
* Bunches despatch
* Loose fruit - in bags quantity
Ensure total tonnage declared daily tally to
the oil mill (for EM ou w/o w/b )

FFB Muster - Staff, AM & Manager check the report * No verification on the report (40) Who review and verify the report?
Checking & Review of compile by clerk in daily basis. Over/under payment (41) Who approved the payment in the absent of
Report Sheet
Estate Manager?

Mill Weight &

FFB Production
Report

- End of the month, Chief Clerk process the

payment for transporter based on oil mill
Payment declaration tonnage.

Reminder:
Key ICQs' should be attended by auditor during interviewed conducted. Others ICQ highlighted was served as guide for auditors.

Auditor comments if the operating unit System Flow Chart was deviated from the above.