a. Create a separate data flow diagram for each major subsystem described here (purchase, payroll, fixed assets, and sales orders).

b. Create a separate system flowchart for each major subsystem.

c. Analyze the internal control weaknesses of each major subsystem. Model your response according to the six categories of physical control activities specified in the SAS 78/COSO control model.

In 1997, J. D. Orbits opened a cell phone accessory manufacturing plant named Orbits. Although the company began its operations at the local level with only 40 employees, 3 vendors, and 5 main customers, it experienced rapid success. By 2001, gross sales tripled and the enterprise expanded its customer, vendor, and employee base, and it now serves all major cell phone manufacturers. Currently, Orbits employs more than 120 individuals, including executives, directors, sales representatives, office personnel, and production workers.