information process

ACCT90030 Information Processes & Control
Faculty of Business and Economics
Department of Accounting

Seminar 5 exercise – Sales phase control assessment, sample solution
Examine the supplied flowchart, and partially complete control analysis framework for processing sales orders at AB Hi-Fi. Your task is to:
1)
Complete Steps 1 to 4 of the control analysis
2)
Prepare a single PowerPoint slide that recommends one change you would make to the process
(explain or illustrate the change) and propose a performance measure that you would provide management feedback on how the change has impacted the effectiveness of this process.
In preparing your answer you should refer to the materials provided in previous seminars, and prescribed sections of Chapter 9 of your textbook.
AB Hi-Fi narrative – Process the sales order
Systems flowchart - Process sales orders at AB Hi-Fi
AB Computer

Customer
Start

Extracts product details Request Products to browse

Products
Process buy request Buy this item

Product
Capture quantity

Product ID &
Qty request

M3
M1

Complete order

Qty required

M4

Continue shopping? Assigns sales order # and record sale M2
M5
Sales Order

Shopping complete Updates inventory
Completed
Order.

@ 11pm daily

Inventory
Creates picking ticket Credit card & delivery Warehouse
Sales order # confirmed P1

Produces credit card file

End

Credit card check Step 1 – Identify the Process, Goals, Data and Processing Modes
Process

Sales Order

Primary Operational Goal/s of
Process

To sell only to creditworthy customers

Data Input/s

Sales orders are input by the customer

Data Store/s Updated

Sales Order (using data input by the customer)
Inventory (using sales order data)
Credit card check (using sales order data)

Processing Mode/s

Sales order update is immediate
Inventory and credit card check updates are periodic

Step 2 – Identify and