Case C: Compulsive Accessories, Inc. (Billing Process)
Compulsive Accessories manufactures and sells speakers, headphones, and related items to retail stores. Completed orders (goods and attached sales order) are received in the shipping department from the factory floor. The shipping clerk keys the sales order number into the computer in the shipping department. The computer accesses the sales order on the sales order master data and displays the open sales order. After determining that the correct sales order has been displayed, the shipping clerk keys in the items and quantities being shipped. The clerk reviews the shipment data and, if correct, accepts the input. (Note: The remainder of the shipment process is beyond the scope of this case narrative.) After the shipment data has been accepted, the computer updates the sales order master data to reflect the shipment, creates and records an invoice on the accounts receivable master data, and prints an invoice, in three parts, on the printer in the billing office. A billing clerk signs the invoice, mails copies 1 and 2 to the customer, and files copy 3 by customer name.
Prepare a table of entities and activities.
Draw a physical data flow diagram using LucidChart.
Draw a systems flowchart, annotated with both present and missing controls using LucidChart.
Prepare a completed control matrix. Make sure to assign controls to specific goals.
Provide a 1 page analysis of the case. This analysis should include a conclusion on whether the process, as described, is efficient and effective. Use the results of steps 1-4 to support your conclusions.
