Based on our discussions on the conceptual and physical systems for expenditure cycle, you are to document a process map for Dunder Mifflin Paper Company, Inc. (DMPCI)'s purchase-to-pay process.

Company information:

• Dunder Mifflin's purchase-to-pay process follows the typical expenditure cycle.
• Dunder Mifflin's accounting information systems includes both a) manual system; and b) computerized system - utilizing SAP Business One.
• Dunder Mifflin's organizational structure is adequate - relevant departments/divisions exist and the workforce is sufficient to carry out all tasks to support business operations without overlapping of jobs.

In documenting your process map, take note of the following:

• Process Name: Purchase-to-Pay Process
• Process Code: EX03
• Other relevant predefined processes:
• EX01 Vendor Code Creation
• EX02 Item Code Creation
• EX04 Purchase Return Process
• FR01 General Ledger (GL) Chart of Accounts (COA) Maintenance
• FR02 General Ledger (GL) Month-end Closing and Trial Balance Generation
• Month-end closing activities start at the 25th of the current month, with the trial balance generation at the 7th of the following month.

Tips in process mapping:

• Ensure that your process flow is correct and in order.
• Use the appropriate symbols. Use page breaks as appropriate.
• Process mapping involves highlighting/showing the related tasks (or processes) within a process.
• The related documents (both input and output) and the database should be shown (or appropriately linked)
• Within the process map, indicate risk areas with an inverted triangle and the related controls with a triangle. The risks and controls should be briefly described in the risk and control matrix (RCM).
• The risks and controls to be included in the documentation should only be the ones that exist within the process/system. While your risks are just "what can go wrongs", your controls should be factual.