The independent auditor must evaluate a client's system of internal control to determine the extent to which various auditing procedures must be employed. A client who uses a computer should provide the CPA with a flowchart of the information processing system so the CPA can evaluate the control features in the system. Shown below is a simplified flowchart, such as a client might provide. Unfortunately, the client had only partially completed the flowchart when it was requested by you.

Required:

a. Complete the flowchart shown on page 227.

b. Describe what each item in the flowchart indicates. When complete, your description should provide an explanation of the processing of the data involved. Your description should be in the following order:

1. "Orders From Salesmen" to "Run 5."

2. "From Mailroom". to "Run 5."

3. "Run 5 " through the remainder of the chart.