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Risk
Ref # Process Sub Process Process Objective Control
(Prior to establishing control)
Data may be entered incorrectly, resulting Pricing database has been created to provide
Sales Sales & Marketing Pricing information is accurate. in delays or errors in sales order customer service with price information
information. developed and approved by management.
Data may be entered incorrectly, resulting Standard price forms are used internally to
Sales Sales & Marketing Pricing information is accurate. in delays or errors in sales order provide relevant information about prices,
information. rebates, and payment conditions.
Data may be entered incorrectly, resulting Standard forms are used internally to capture
Sales Sales & Marketing Pricing information is accurate. in delays or errors in sales order relevant information regarding rebates and
information. payment conditions.
Data may be entered incorrectly, resulting Data integrity and completeness is ensured
Sales Order Entry Sales data is complete. in delays or errors in sales order by utilizing consistent forms with
information. sequentially assigned order numbers.
1
SAP Business Process: Sales & Customer Service
Risk
Ref # Process Sub Process Process Objective Control
(Prior to establishing control)
2
SAP Business Process: Sales & Customer Service
Risk
Ref # Process Sub Process Process Objective Control
(Prior to establishing control)
3
SAP Business Process: Sales & Customer Service
Risk
Ref # Process Sub Process Process Objective Control
(Prior to establishing control)
Balance of inventory and sales may be Customers are invoiced on a regular basis
Sales Invoicing Consignment Sales
misstated in the financial statements. (daily, monthly) for product consumed.
Partial deliveries are not appropriately Management reviews all outstanding partial
monitored; resulting invoices may be based deliveries via standard reports which enable
Partial deliveries are appropriately on the full delivery rather than the quantity management to determine whether partial
Sales Invoicing
monitored and controlled. actually delivered. The remaining portion of deliveries are invoiced correctly and the
the delivery is not completed on a timely balance of the delivery is completed and
basis and/or invoiced accurately. invoiced.
Adequate segregation of duties may Employees may be able to inappropriately Adequate segregation of duties exists
Segregation of not exist between the maintenance of change customer master files and issue between day-to-day order processing and
Sales
Duties customer master files and the customer rebates / credits without proper pricing, rebates/credit notes and commission
issuance of credit notes / rebates. authorization. master file maintenance.
Maintain separate job responsibilities Personnel that have the ability to set-up a
Responsibility to perform the setup of
Segregation of among employees to reduce the rebate and authorize the payment of
Sales rebates and authorize payment of rebates is
Duties opportunity of defalcations or override rebates may misallocate corporate
performed by separate individuals.
management objectives. resources.