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TEST OF CONTROL - Coggle Diagram
TEST OF CONTROL
SALES SYSTEM
Stage 1 - Order received
OT1
: Goods/services supplied to creditworthy customers
CA1
: Credit check on new customers (by sales department)
TOC
: Inspect a sample of new customer account - credit check obtained?
CA2
: Credit limit, regularly reviewed
TOC
: Fake order exceed credit limit - system reject?
OT2
: All orders are processed
R1
: Wrong customer accounts/ quantity
CA
: Sales confirmation by (e)mail
TOC
: Inspect an order retained of file - confirmation letter exists & received by customer?
R2
: Orders are not authorized
CA
: Authorized by sales & production managers
TOC
: Inspect a sales order - authorized by appropriate personnel?
Stage 2 - Goods dispatched
OT1
: Correct item, quantity, condition
R
: Wrong item, quantity, faulty goods
CA
: Spot check once dispatched
TOC3
: Review customer complaint file - any incorrectly dispatched goods?
TOC2
: Physically inspect an packed order
TOC1
: Vouch a dispatched item to GDN and order form - goods packed accurately?
OT2
: All goods are dispatched/ fulfilled
R
: Orders are not fulfilled - Loss of business from dissatisfied customers
CA1
: Orders completed on sequentially numbered order form & GDN
TOC
: Computer/ manual test on numerical sequence - complete?
CA2
: GDN sent to sales department by warehouse staff
CA3: Sales team regularly review order forms that not match to GDN
TOC
: Review unfulfilled order; Enquiry why remain outstanding
OT3
: Goods dispatched to required destination
R
: Wrong destination
CA2
: One copy of GDN for - customer, delivery driver, warehouse, sales & invoicing department
CA1
: Customer sign multi-part GDN upon receiving orders
TOC
: Inspect a GDN - customer's signature?
Stage 3 - Invoice sent
OT
: Goods dispatched are correctly invoiced
R
: Not invoiced/ Not invoiced correctly
CA1
: Sequentially numbered, generated using GDN information
TOC
: Match a GDN to corresponding invoice
CA2
: Authorized, details agree to price list/ credit terms
TOC
: Compare an invoice with authorized price list/ credit terms
Stage 4 - Transactions recorded in books
OT1
: Invoices poster to correct customer account
R
: Wrong customer account
CA1
: Periodically review customer accounts - unpaid amounts?
CA2
: Send monthly statement to customer
TOC
: Review customer file - complaints / incorrect invoices?
OT2
: Only valid sales are recorded
OT3
: Sales and receivables are recorded & correct account + value
OT4
: Revenue is recorded in the related period
R
: Invoices are inaccurately recorded / missed
CA1: Review receivable ledgers for credit balances
TOC: Inspect a RL for credit balances
CA2: Reconcile RL with RL account
TOC: Inspect and reperform the reconciliation
CA3: Send monthly statement to customer
TOC: For a customer with outstanding balance, inspect copies of monthly statements - real statements issued?