tapsregistrering

Tapsregistrering is the systematic recording of losses or wastage within an organization, intended to support financial accounting, risk management, and compliance. It covers events such as inventory shrinkage, damaged goods, write-offs, fraud losses, and other operational losses. The term is commonly used in Danish- and Norwegian-speaking contexts as part of internal control and governance processes.

Purpose and scope: A tapsregister provides a consolidated view of losses for financial reporting, insurance claims, tax treatment, and audits. It helps identify problem areas, support cost control, and enable follow-up actions to prevent recurrence. The register typically distinguishes different loss types (for example inventory loss, asset write-off, or damage) and tracks trends over time.

Process: Loss events are detected and reported by involved departments. A responsible person assesses and quantifies the loss, assigns a category, and records details such as date, location, value, and cause, along with supporting evidence. The event is entered into a dedicated tapsregister and reviewed for accuracy and approval by finance, risk management, or a similar function. Records are maintained for financial statements, insurance processes, and regulatory or internal audits, with periodic summaries provided to management.

Data and records: Common fields include date, amount, currency, description, category, location, department, cause, incident reference, and attachments (receipts, photos, reports). Retention periods follow organizational policy and legal requirements, including data protection considerations.

Relation to other concepts: Tapsregistrering complements incident reporting, risk assessment, and internal control, and often integrates with ERP, accounting, and insurance workflows.

See also: internal control, risk management, incident reporting, insurance claim, inventory management.