Part I. Read the following case carefully:

Lourdes works at the manufacturing company General Grains, Inc. where she serves as an inventory control clerk. One of her duties is to place orders for raw materials needed for manufacturing. Consequently, she periodically checks inventory levels from a computer in her office in the warehouse. Once she identifies the items she needs to replenish, she reviews the list of suppliers, chooses one and creates a purchase order from her computer, adding a new record to the purchase order file. She also prints a copy of the purchase order and mails it to the supplier. As a final step, Lourdes sends an e-mail to the accounts payable officer and the receptionist with a link that gives them access to the purchase order from their respective computer terminals. All of the company's computers are networked to a centralized accounting system, so everyone involved has access to the same information. When the goods arrive at the company for delivery, the instruction is to deliver them to the receiving area. The receiving clerk prints a copy of the original purchase order and checks it against the packing slip to ensure that the ordered goods and quantity are being received correctly. The receptionist creates a merchandise receipt report from her computer terminal that she sends to the accounts payable officer. Another copy is sent to Lourdes so she can update her inventory records. Subsequently, the accounts payable officer receives a printed invoice from the supplier. The officer compares the invoice received with the digital purchase order generated by the inventory control officer and the receptionist's report. In addition, using his computer, he creates an entry in the accounts payable subsidiary and records the liability in the purchase journal. As part of his responsibilities, the accounts payable officer reviews the accounts payable file and pays the invoices, after receiving authorization from the accounting area manager. The officer generates a check for the amount due and, using his or her computer, eliminates the accounts payable subsidiary's liability and records the cash disbursement.

Part II: Answer the following questions about the theory (case) presented: 1. Create a flowchart showing the process of ordering and recording the purchases and disbursement carried out by the company. You should include in the diagram the processes carried out in each department. 2. Identify the physical internal control weaknesses in the system. 3. Provide at least three (3) recommendations of the controls that should exist in this accounting information system. Focus your response on the controls that should be incorporated into the digital processes from the time the order is placed until payment is disbursed. Include in your response the recommended controls and how they can be implemented.