D'NAZ Car Service Centre Sdn Bhd is a car workshop business located in Kelang area. The business employs a Workshop Supervisor, five Service Technicians and a General Clerk. A customer that sends car for maintenance service and repair at the workshop would initially be attended by the Workshop Supervisor. After dealing with the customer regarding the service or repair job that should be carried out on the customer's car, the Workshop Supervisor would fill-in a prenumbered service order form, stating detailed particulars of the agreed job. The service order form is then handed over to one of the Service Technicians selected by the Workshop Supervisor. Based on the particulars stated on the service order form, the assigned Service Technician would do the necessary maintenance service or repair job. Any spare parts and components required for the service or repair job would be obtained directly by the Service Technician from the General Clerk. The General Clerk is responsible for safekeeping, ordering and issuance of the company's spare parts and components. If the spare parts or components needed for the repair or service job is not available at the workshop, the General Clerk would select a supplier, negotiate the price and place an order by telephone. When the ordered spare parts or components are delivered by the supplier's despatch employee, the General Clerk would immediately pay cash based on the amount that has been agreed when the spare parts were ordered. After a particular service or repair job has been completely done, the Service Technician would perform a test drive of the car. If he is satisfied with the condition of the car, he would sign on the service order form and give the form to the General Clerk. The General Clerk would prepare a 2-copy cash bill based on the service order form. Copy-1 of the cash bill is issued to the customer immediately after cash is received by the General Clerk, whereas copy-2 of the cash bill is attached together with the service order form. Both documents would then be filed for reference purposes. The General Clerk records the payments received from the customer in a Cash Receipts Journal after calculating the total amount of collections at the end of the day. Before the workshop is closed for a particular day, the General Clerk would hand over the total cash collected to the Workshop Supervisor. Then, he deposits the daily cash collected into the business bank account by using the Cash Deposit Machine at a nearby bank. After running the business for almost one year, Nazmah, the managing director noticed that the business is not so profitable. Nevertheless, she is satisfied with the present internal control system since no cash shortage was noted so far. She trusted the Workshop Supervisor and the General Clerk in handling the business daily operations because the Workshop Supervisor is her husband and the General Clerk is her stepdaughter. 2 Mr. Mustaffa Bin Bukhari UDE 2005 / T4 / 15 \& 16.10.2018 Auditing II Please present your answer in the following format: D'NAZ Car Service Centre Sdn Bhd is a car workshop business located in Kelang area. The business employs a Workshop Supervisor, five Service Technicians and a General Clerk. A customer that sends car for maintenance service and repair at the workshop would initially be attended by the Workshop Supervisor. After dealing with the customer regarding the service or repair job that should be carried out on the customer's car, the Workshop Supervisor would fill-in a prenumbered service order form, stating detailed particulars of the agreed job. The service order form is then handed over to one of the Service Technicians selected by the Workshop Supervisor. Based on the particulars stated on the service order form, the assigned Service Technician would do the necessary maintenance service or repair job. Any spare parts and components required for the service or repair job would be obtained directly by the Service Technician from the General Clerk. The General Clerk is responsible for safekeeping, ordering and issuance of the company's spare parts and components. If the spare parts or components needed for the repair or service job is not available at the workshop, the General Clerk would select a supplier, negotiate the price and place an order by telephone. When the ordered spare parts or components are delivered by the supplier's despatch employee, the General Clerk would immediately pay cash based on the amount that has been agreed when the spare parts were ordered. After a particular service or repair job has been completely done, the Service Technician would perform a test drive of the car. If he is satisfied with the condition of the car, he would sign on the service order form and give the form to the General Clerk. The General Clerk would prepare a 2-copy cash bill based on the service order form. Copy-1 of the cash bill is issued to the customer immediately after cash is received by the General Clerk, whereas copy-2 of the cash bill is attached together with the service order form. Both documents would then be filed for reference purposes. The General Clerk records the payments received from the customer in a Cash Receipts Journal after calculating the total amount of collections at the end of the day. Before the workshop is closed for a particular day, the General Clerk would hand over the total cash collected to the Workshop Supervisor. Then, he deposits the daily cash collected into the business bank account by using the Cash Deposit Machine at a nearby bank. After running the business for almost one year, Nazmah, the managing director noticed that the business is not so profitable. Nevertheless, she is satisfied with the present internal control system since no cash shortage was noted so far. She trusted the Workshop Supervisor and the General Clerk in handling the business daily operations because the Workshop Supervisor is her husband and the General Clerk is her stepdaughter. 2 Mr. Mustaffa Bin Bukhari UDE 2005 / T4 / 15 \& 16.10.2018 Auditing II Please present your answer in the following format