Build an audit flowchart that describes the sales process discussed below:

A sale is initiated by customers either by phoning in an order or faxing their order to us. One of our two sales clerks will input the order into our system to generate a Sales Order. The sales clerk verifies that all sales orders are from customers listed in the Approved Customer File. All new customers complete a New Customer Application Form. This application is reviewed by our credit manager, Donna Clark. Donna determines an appropriate credit limit based on researching the customers credit history with external credit bureaus. Customers who are not granted for credit must prepay for their order before the order is shipped. Once Donna has approved the customer, she assigns an account number to that customer and updates the Approved Customer File.

Bob Montgomery is our Sales Manager, reviews all Sales Orders online. He is responsible for verifying the available credit for the customer and approving the Sales Order. If there is an error in any of the information or we do not have the parts available, Bob will direct the sales clerk to follow up with the customer to resolve the problem. Once a Sales Order is approved by Bob, our system automatically updates the Open Sales Order File.

After the Sales Order is approved, our system prints out two copies of the Sales Order and four copies of the Sales Invoice for that order. One copy of the Sales Order, along with one copy of the Sales Invoice, are filed in the Sales Department in numerical order by Sales Invoice number. The remaining copy of the Sales Order and remaining three copies of the Sales Invoice are then forwarded to the Shipping Department. Warehouse workers will prepare the order for shipment, creating a Shipping Document. Before an order is shipped, a Shipping Supervisor will check the order to ensure the order is complete and accurate according to the Sales Order, which is indicated by his or her initials on the Shipping Document. One copy of the Shipping Document accompanies the merchandise shipped to the customer. A second copy of the Shipping Document is signed by the freight companys driver in acknowledgment of the merchandise he/she received for shipment and filed in numerical order by the Shipping Department. At this time, the Shipping Supervisor indicates the date shipped and shipment number on each copy of the Sales Invoice. A third copy of the Shipping Document, along with a copy of the Sales Order and three copies of the Sales Invoice is forwarded to the Billing Department upon shipment of the merchandise. When the Billing Department receives these documents, two copies of the Sales Invoice are sent to the customer, one of which serves as the customers Remittance Advice to be returned with their payment.

A Billing Clerk inputs the date shipped into Open Sales Order File in the computer system. This completes the sale transaction and a Sales Summary report is generated each day. The remaining copy of the Sales Invoice along with the Sales Order and Shipping Document are filed in the Billing Department in numerical order according to Sales Invoice number. The Sales Summary Report is reviewed by the Billing Department Manager and then sent to the Accounting Department where it is used to update the Accounts Receivable Master File and the General Ledger.