ACT506

E-COMMERCER RETAILER BUSINEES PLAN

GROUP NUMBER 9
S320935 Jian Gao
S332533 Xu Li
S331347 Lu Xu
ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

Table of Content

1. Executive Summary .......................................................................................................... 2

2. System Documentation and Analysis ................................................................................ 2

2.1 Organization and industry description ............................................................................ 2

2.2 The purpose and key features of the OE/S process and the purchasing process. ......... 4

 The Order Entry/Sales (OE/S) Process ........................................................................................... 4

 The Purchasing Process ........................................................................................................................ 5

2.3 Discuss how the systems address the main issues specific to e-business system ........ 6

2.4 Describe how each of the two subsystems will provide data for managerial decisions. . 7

2.5 Describe the key features of AIS software chosen ......................................................... 9

2.6 Discuss similarities/contrasts between the subsystems and that described in the
relevant chapters of the textbook........................................................................................ 10

2.7 Document the systems using narrative and flowcharts ................................................ 12

 The OE/S Process .................................................................................................................................. 12

 The Purchasing and receiving processes ..................................................................................... 15

3. Internal Controls Analysis, Documentation, and Recommendations ................................. 21

 The OE/S Process .................................................................................................................................. 21

 The Purchasing process....................................................................................................................... 26

References ............................................................................................................................. 30

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

1. Executive Summary

This report is the ACT 506 Accounting Information System group assignment. We are group
No.9, with three members: Jian Gao, Xu Li, and Lu Xu. The task allocated to us is to analyze
the case study of Pekeng Gamot, an e-commerce company that sells nutritional supplements
online. The primary purpose of this report is to evaluate and design two AIS subsystems for
the company, the OE/S process system, and the purchasing process system, to enhance its
overall competence in achieving the goal of being a market leader. The first part of this report
gives an overview of the company’s basic information and describes the industry trends,
followed by a brief literature review of the OE/S process and the purchasing process regarding
their functions in organizational management. In the following sections, we take into
consideration Pekeng Gamot’s business model, and suggest adopting Xero as the company’s
integrated management software. Then, we drafted flowcharts and diagrams of the two
proposed subsystems, identified some existing control plans and missing plans. Based on our
analyses, we made some recommendations for the company, such as to appeal to some
additional advanced web 2.0 technologies in marketing, CRM management software, and also
to make some changes to its current personnel arrangement.

2. System Documentation and Analysis

2.1 Organization and Industry Description

Pekeng Gamot is an e-commerce company based in Darwin, NT. The company’s core
business is selling private labeled homeopathic and naturopathic products via the internet.
Despite the fact e-business is hard to survive due to immature business models. Pekeng
Gamot still has the passion for pursuing success in online marketing by building an easy-to-
use website and establishing its efficient distribution system. The company’s objective for the
next three years is to launch a series of laser-focused marketing campaigns to attract buzz
from customers. It will also enhance its web design and customer service to make itself an
icon brand eventually. The following graph shows the company’s basic business structure and
the key features of the involvers.

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

Figure 1: Pekeng Gamot’s Business Structure

The target customer group of Pekeng Gamot is the Australian Baby Boomers, who were born
between 1946 to 1964, making up the third-largest demographic segment of the Australian
population (Black, 2015). The Baby Boomers are perceived as a wealthier population group
who contribute over 33% of the country’s discretionary income (Noone, 2020). As this
population group is aging, their need for naturopathic and homeopathic health supplements
increases considerably, offering advantageous opportunities for the industry. Besides, a
significant trend in Australia and the international market is people’s increasing focus on health
maintenance and the preference for naturopathic medicine. According to the market research
by IBIS World, in 2021, the vitamin and supplement stores nationwide constitute a market size
of 500 million dollars, and the number is on a track for growth to 2026 (Anon, 2021). The
emergence and popularity of e-commerce is another force to be reckoned with in the
naturopathic industry. E-commerce retailers who are not pressed by excessive overhead, have
the inherent advantage of achieving cost efficiency compared to traditional offline retailers.
(Shen, 2020) Based on the above three market trends, Pekeng Gamot has the chance of
succeeding if harnesses these factors intelligently.

However, there remain competitive challenges for the company to learn. In Australia, the first
movers of this industry have settled their advantage in terms of product awareness, distribution
channels, and value chain. (Anon, 2021) The national and broad line brands consist of 60% of
the domestic market, leaving the private label brands the remaining 40% of the market to
snatch. Therefore, Pekeng Gamot needs to improve its competitive edge and make itself a
premier brand to capture sufficient market share (Rita, 2021).

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

2.2 The purpose and key features of the OE/S process and the purchasing
process.

This section will discuss two relevant AIS subsystems, the OE/S process, and the purchasing
process, in terms of their major functions, key features, and practical application in the
prescribed organization.

 The Order Entry/Sales (OE/S) Process

The order entry/sales process sets guidelines for the order process from acquiring the sales
order to distributing and billing to the customer. It is a synthesis procedure that coordinates
people, equipment, and business activities. Its objective is that customer orders can be
processed in an efficient and organized manner to ensure accurate and timely execution.
(Rodríguez, 2020) By adopting an electronic system in order processing, a company can save
over 90 percent cost compared to using a traditional paper system. The major functions of the
OE/S process include creating information flows that support the sales order department,
finance department, and logistics department to smoothly complete their repetitive work
routines and to assist sales and marketing personnel make intelligent decisions. (Viio, 2016)
Managers and staff within the organization can also benefit from the information created by
the OE/S process.

For E-business companies like Pekeng Gamot, the OE/S process involves two sides, buy-side,
and sell-side (shown as picture 2). The buy-side systems use the internet to process purchases
and manage corresponding vendors automatically. The typical technology used in buy-side
includes electronic data interchange (EDI) and supply chain management (SCM). The sell-
side systems allow an e-business company to deliver its final goods to customers through the
internet. Sell-side applications can handle both B2B and B2C transactions (Seyal, 2007).
Examples of sell-side applications include marketing management, catalogue management,
e-payment, and order management.

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

Figure 2: Two sides of the OE/S process

The OE/S process is an essential link in the organization's revenue generation, so it is often a
priority process for new technology integration. The effectiveness of OE/S process controls
can depend on several controls. The various functions in the OE/S process must be
segregated to achieve optimate business process control, which we will discuss later.

 The Purchasing Process

Wisely purchasing goods and services in a globalized and competitive market is crucial for
trade companies in the present era. The purchasing process has a close link with the functions
and processes inside and outside the organization. Internally, an effective purchasing system
enables a company to prevent stock surplus or shortages, which can be the key to success for
retail companies, especially those who run e-businesses (Bäckstrand, 2019). Externally, it is
also vital for e-commerce companies to create a good relationship with suppliers,
manufacturers, distributors, and so forth, to manage the supply chain optimally. (Gelderman,
2015)

The major function of the purchasing process is to capture and record master data related to
the day-to-day operations of the purchasing department. With respect to the meaning of master
data, master data is the machine-readable information regarding the business events, which
includes the operation of purchase, sales, manufacturing, and preparation of financial
statements (Ward, 2016). Master data contains the basic elements of a business event, such
as who (the person or organization), when (the date and time), where and what (inventory,
sales, or orders). Meanwhile, purchasing process of e-business relied on Online Real-Time
(OLRT) processing and Online Transaction Entry (OLTE) Processing as an immediate mode,
to process and updated data with a minor delay occurred during the processing of master file
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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

updates among different departments of the organization for timely information (Lyer, 2012).
Thereafter the source documents (such as purchase orders and receiving reports) and internal/
external reports can be derived based on the data created. (Blackburn, 2018)

The proposed mode of purchasing has three main steps. First, the process starts by the
preparation and sending the form of a request for quotation (RFQ) that is sent from the e-
business company to one or more vendors. If a certain vendor is not in the system, a data-
maintenance activity must be processed in order to add the information of the vendor into the
database before the order is entered. Second, after vendors’ responses to this order, the
purchase process continues with receiving stock from vendors. Third, the receipt process
compares the received quantity and ordered quantity, and further updates the change of
quantity of inventory (Leung, 2019). When the invoice from vendors has been entered in the
system, the system will confirm and record the invoice after a three-way match that checks
whether the quantity on RFQ, receipt and invoice are equal.

2.3 Discuss how the systems address the main issues specific to e-business
systems

The E-commerce industry has various challenges that e-businesses need to face and take
proper action to overcome. The first issue is the low conversion rates and difficulties in attaining
customers compared to a traditional face-to-face business. According to a survey by DigitalSilk,
68% of online customers will leave their carts unpaid and quit the web page they are browsing.
In 2019, only 3% of e-commerce website visits converted into purchases. One underlying
reason for this issue is the complexity of the website design and aimless marketing by the e-
company (Huang, 2019). In this case, Pekeng Gamot needs to design an easy-to-use website
with a clear layout and simple interface and effectively direct website visitors to the final stage,
payment completion.

Secondly, a need for instant communication via the internet is another challenge for e-business,
especially for those business-to-customer (B2C) ones. (Zhang, 2021). Pekeng Gamot is
suggested to nature customers via live chat on their website to facilitate customer loyalty and
collect real-time CRM data. Besides, after a customer has placed an order, an effective system
should send a confirmation letter to inform the customer about the consummation of a contract.
The system will also need to transfer the information to other subsystems to achieve data and
operational environment integration within the organization. Some cutting-edge enterprise-
wide information systems, such as SAP®, Oracle®, SageTM, and Microsoft can be adopted
to cope with these tasks. These E-Systems can integrate Supply Chain Management (SCM)
and Product Data Management (PDM) information flows. The order details can be promptly
revealed to the supply chain, enabling the simultaneous running of OE/S purchasing and other
processes. (Collier, 2017). Take Walmart for example, after a customer completed the
payment through the self-checkout line, not only the sales are recorded but the inventory
balance is also updated. Both the warehouse and the related vendors will be informed about
the sale. If the stock is running lower than the reorder point, the vendor will ship replenishment
stock to the Walmart warehouse automatically.
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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

Thirdly, e-commerce companies face significant price pressures and have relatively low profit
margins compared to traditional businesses. According to Kim and Ha model, customers who
shop online are susceptible to the price and tend to compare prices with other competitors’
offers (Kim, 2018). Therefore, price advantages will favor a company’s survival in the e-
business jungle by enlarging its customer base. To deal with the above challenge, the e-
business system needs to improve its stock management through warehousing and logistics
management to march up the value chain. Research states that an integrated ERP system
can decrease up to 40% of stock inventory while speeding up to 200% stock turnover time
(Kilic, 2015). Back to Pekeng Gamot’s case, the company is based in Darwin, a city that is less
developed in terms of population and economy. However, Pekeng Gamot can expect to supply
most Australian domestic markets through an effective and timely logistic system. Meanwhile,
due to low stock pressure, the company would be more flexible to market change and have
plenty of scope for new products development.

In addition to the above challenges, the e-commerce system also has various advantages over
traditional business systems. For example, the business event is completed more rapidly and
accurately than in a traditional manual business model. An electronic purchasing process
system can reduce the manpower on bookkeeping and save labor expenditure. The system
can send and receive invoices directly from the supplier side and then generate reports to
minimize errors during the entire business process. Also, an effective e-system can protect
suppliers’ database and security compared to traditional manual controlled business systems.
(Giesbrecht, 2021) At Pekeng Gamot, the company currently only has Stewart Wachit works
as a technology officer, assistant, and bookkeeper. There are considerable gaps between the
distribution/ warehouse manager, customer service manager, and advisory board. By adopting
a more scientific e-system, the company is able to close the gaps. Moreover, e-system
facilitates analysis of customer purchase data that can identify patterns and trends in customer
preferences. E-commerce companies can also use social networking applications such as
Twitter and Facebook as part of the value chain. In this way, the products can be promoted in
a more targeted way.

2.4 Describe how each of the two subsystems will provide data for managerial
decisions.

Since no historical sales records were presented in the given material, we need to propose
managerial decisions based on the company’s sales forecast, its marketing strategy and sales
strategy. The targeted customers of Pekeng Gamot are Baby Boomers, and the sales forecast
for the next three years highlights this customer group. Therefore, the company needs to
gather data through the AIS subsystems to analyze their preferences and buying patterns so
that to make good marketing decisions. In the following section, we will first discuss how the
AIS subsystems assist organizational decision making, before suggesting several marketing
plans for the prescribed company.

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

Aiding managerial decision-making is the second function of the AIS system besides
supporting daily management operations (Yang, 2019). The managerial decision relies on the
vertical information flow of the AIS subsystem. The diagram shows that data is collected from
the events and then aggregated and flowed up to the various functional departments via the
reporting process. Take the purchasing process as an example. The managerial decision
begins with identifying what inventory items need to be ordered and how much to be ordered.
The purchase subsystem provides visibility of stock by collecting inventory data and vendor
scheduling. Meanwhile, the e-business system via OLRT processing provides a trial balance
nearly instantaneously available to the sales and purchases departments for managerial
decisions. This visibility could make a way of balances on purchasing that satisfy the
customer's will while reducing the warehouse expenditure and potential risks of overstock.
Additionally, several analyses on the data flow involve the decision-making for requisition. In
terms of a specific inventory item, a reorder point (ROP) analysis recognizes the reorder point
according to each item's level of popularity. The economic order quantity (EOQ) is a technique
to analyze the related cost of acquiring growth and inventory maintenance. The ABC analysis
categorizes the group of inventories according to its sales percentage and then advises the
decision-maker on which item needs to be highlighted (Holmbom, 2014).

Figure 3: The Vertical Information Flow of the AIS Subsystem

For Pekeng Gamot, the company needs to embed the above analyses into its AIS subsystems
to optimize its current marketing strategy. For example, by adopting advanced managerial
software, the company can gather information through the OE/S process and promote the best
seller products on the home page of its website. Substitute products can be recommended to
website visitors who have similar needs. The website can also be promoted by applying search
engine optimization (SEO) through Google, Bing, and other websites that have similar
customer demographics (Jones, 2013). By analyzing customers' location, the company can
identify which city has the most potential customers to decide where to hold the outdoor
marketing activities. Pekeng Gamot can also automate several decisions by developing a
computer program to enhance business efficiency. Such as to automatically purchase items
with low stock or granting credits to loyal customers. In a word, good AIS subsystems can
benefit an e-commerce business in making wise decisions.

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

2.5 Describe the key features of AIS software chosen

Based on Pekeng Gamot’s features, we propose Xero to be adopted as the company’s AIS
software. Xero works seamlessly with third-party apps to help them control stock, manage
orders, and streamline admin tasks. The third-party integrations in Xero’s App Marketplace
extend the features and functionality of their cloud accounting software. Third-party apps range
from e-commerce platforms and payment gateway integrations to payroll, sales tax, reporting,
and expense management (Lew, 2021). Also, as our client plans to optimize its official website,
we suggest using Shopify, a one-stop website construction provider with plenty of e-commerce
website templates, to help the company develop its website. Also, Shopify can be easily
applied to connect and streamline our client’s e-commerce sales with the Xero accounting data.
Connecting Shopify to Xero allows for a single, end-to-end solution for e-commerce store
owners. Orders can be imported from Shopify into Xero to eliminate manual data entry. This
enables sales to be automatically posted to Xero and reconcile payouts.

To be more specific, there are many valuable functions of Xero that can help our client better
run its online business. For example, Hubdoc is a data capture tool of Xero that allows our
client to take details from bills and receipts, then publish them to Xero. It comes included in
Xero's Starter, Standard, and Premium Plans. Our client can capture bills and receipts,
automatically extract data, match bank transactions, and store the documents online with the
tool. ReceiptBank was designed to let accountants and bookkeepers easily get information
from clients without tedious data entry and chasing paperwork. Clients submit their receipts,
invoices, and bills through their ReceiptBank email address or the mobile app (Schönfeldt,
2020). Once submitted, the data can be reviewed and published to Xero. ReceiptBank syncs
with the Xero Chart of Accounts to ensure accurate categorization. DEAR Inventory is an
application that can help e-commerce teams to manage all their products in a single system.
All inventory-related purchases, manufacturing, and sales can be performed in DEAR
Inventory and synced to Xero as invoices, journal entries, and bills. Unleashed inventory
management is a solution geared toward manufacturers, distributors, and wholesalers. With
Unleashed, businesses can control their inventory with features that show what is in stock and
where they are located. Manage the production with batch and serial number tracking
(Rakhmankulova, 2020). Xero integration means that inventory movements and transactions
are automatically updated in real-time.

Xero is a generally applicable business software so it does not require a high-performance PC.
Because Xero works best with the Mac OS operating system, we suggest purchasing the Apple
iMac as our client's daily managerial PC. Here are the PC details:

Price: $2,049
Processor - Apple M1 Chip
Storage – 256 GB
Memory – 8G unified memory
Monitor - 24-inch 4.5K Retina display

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

2.6 Discuss similarities/contrasts between the subsystems and that described

in the relevant chapter of textbook

In principle, sales and purchases are an integrated process, but in practice, they are dealt with
as two separate procedures. Pekeng Gamo sells goods and services to generate income via
the internet. Compared to traditional business, the company’s customers can purchase
products on the website 24 hours a day, 7 days a week, no matter where they are. For example,
A sells some goods to B. There’s only one transaction but two businesses are involved, so
each of them looks at the transaction from a different point of view: the seller of the goods is
the supplier from the buyer’s point of view, and the purchaser of the goods is the customer
from the seller’s point of view.

Let us make person A as person B’s supplier and so person B as person A’s customer, the
following table shows the complete transaction procedure:

B– Purchase Process A– Sales Process

Selects supplier

Raises purchase order ➡ Receives order

Receives goods from supplier ⬅ Delivers health goods to customer

Checks delivery note against goods

received

Completes goods received note (GRN)

Makes a note of any differences and

queries them with supplier if applicable

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

Checks invoice against purchase order ⬅ Invoices for goods

and delivery note/goods received note
(GRN)

Makes payment and records the ➡ Receives and records the income
expenditure

We can see that it starts with B deciding to buy some stationery from A. B sends A the order
and in return A delivers the health products to B. B then checks what he’s received against the
delivery note to ensure everything is correct, and then completes his goods received note
(GRN). B then sends the invoices to A to facilitate payment. B records that he has spent money
and A records that she has received money.

There is only one transaction but the actions involved with it are divided, with some of them
taking place in the seller’s business and some in the buyer’s business, therefore we need to
be able to separate the transaction into the sales function and the purchases’ function.

Similarities between the sale orders process and purchase orders process(Panagiotelis,
2014):
 Both POs and SOs have the list of goods and services that will be involved in the
transaction listed on them.
 Both POs and SOs are legally binding documents when the receiving party of either
document accepts it.
 Both POs and SOs are widely used in business-to-business transactions in industries
such as manufacturing, wholesaling, and retail.

Differences between sale orders process and purchase orders process(Panagiotelis,

2014):
 POs are created and issued by the buying party, while SOs are created and issued by
the selling party.
 A PO is sent to the supplier without the SO number on it, while the SO is sent to the
buyer with the PO number included on the SO document (a sales order which has a
purchase order number on it acts as a supplier’s compliance with the terms of the PO).
 In some instances, an SO may be sent to a buyer to confirm a purchase, without a PO
being sent to the supplier first. Some purchasing policies inhibit this type of purchasing
behavior within an organization, such as the “No PO No Pay Policy”

In summary, sales and purchases are part of the same process as there is only one transaction
when goods or services are bought/sold, however, in business they’re dealt with separately.
The sales function involves businesses selling goods and services to customers and clients. It
includes raising invoices and generating incomes. The purchases’ function is when businesses
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buy goods and services from suppliers. It involves checking invoices, and other documents,
and means that the business must spend money as it has incurred expenses.

2.7 Document the systems using narrative and flowcharts

 The OE/S Process

Pekeng Gamot specializes in selling homeopathic and naturopathic products online. The
company’s targeted customer group is the Australian Baby Boomers, and the primary sales
channel is through its official website. Customers place orders on the website and the company
processes the order using the following procedures.

It begins with a customer visiting the website and placing items in the shopping cart. The sales
clerk can track the customer’s activities through the live chat window in the lower right corner
of the screen and interact in real-time with the customer to facilitate the trade. If the customer
abandons the shopping cart, the sales clerk can send an email to the recorded customer
mailbox for a reminder. If the customer has successfully placed an order and made the
payment, the sales clerk will review whether the order details are valid and accurate. If not, the
clerk will cancel the order and contact the customer for further confirmation. If so, the clerk will
confirm the order (after editing the order details and correcting some existing errors), and the
sales order entry is displayed and processed by the OE/S system function provided by Xero.
Details of the sales order are entered in the Customer Master File of the enterprise database.
The customer will find the order status as “order is processing” via the customer portal.

The system will then compare the order quantity with the warehouse stock, also the customer’s
delivery address with the warehouse location to decide whether the order is ready to be
dispatched or needs a longer preparation time (due to stock or other unforeseen issues). If the
sales order needs to be dispatched later, then a picking ticket with a barcode is prepared in
the system and sent to the warehouse. If the sales order is ready to be dispatched, the system
will record the order and update the sales order master file and sales invoice master file. In the
meantime, a request for shipping is sent to the logistics department for further processing.
Upon receiving the shipping requisition, the logistics clerk will compare the order number and
quantities before accepting the shipment, then issue the packing slip and bill of lading to the
carrier. After the order is dispatched, a summary report of the sales order is created in the
system. The system will then update the inventory records, reduce the inventory balance, and
prepare two copies of the order invoice. One copy will be stored in the system; another copy
is sent to the customer’s email address for customer acknowledgment. At this stage, the
customer will find the order status shown as “shipped” and is able to track the order via the
logistic number provided in the shipping notice.

The following three diagrams will briefly illustrate the above-mentioned progress.

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Figure 4: The OE/S Process Flowchart

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Figure 5: The Context Diagram of the OE/S Subsystem

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Figure 6: Level 0 Logical Diagram of the OE/S Subsystem

 The Purchasing and receiving processes

The process of purchasing can be chaotic for keeping on purchase requisitions to maintain a
certain level of various inventories. An ERP system can ease this burden by streamlining the
purchasing process with some automated steps. Meanwhile, the ERP system automatically
updates and stores the master data of the process of purchasing to the enterprise database,
which enables the high level of transparency of real-time stock overlooked by management for
reference.

There are five main steps within the streamline of the purchasing process. As shown in the
flowchart, the process of purchasing is initiated by an analysis of Reorder Point (ROP)
conducted by the inventory management department that integrated the function of purchasing
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department and requisition department. An ROP analysis is commonly used to define the level
of popularity of each item. According to the report from an ROP analysis, the purchasing
managers are able to specify the fast-moving consumer goods and slow-moving consumer
goods with different trigger points for reorder. At the end of each trading day, the ERP system
automatically provides an online report of the daily sales followed by a list of items that have
reached the pre-set reorder point. The ERP system saves the name of items on a shortage list
as inventory master data, which are consequently filled into an online requisition form.
Whenever the amount of each purchase requisition reaches the minimum amount to a certain
vendor, the system automatically reminds the inventory managers to log into the system to
review this requisition form at any time of the day (Heydari, 2014).

Secondly, the clerk in the inventory department can add new products and extra order of
products for the forecasts of upcoming events on top of the requisition form. The inventory
manager approves this purchase requisition by clicking the acceptance box . Thereafter, the
ERP system automatically nominates a unique purchase order (PO) number and PO date to
this purchase requisition. In this case, Pekeng Gamot’s business cooperates with a unique
vendor who is a qualified original manufacturer. Therefore, the process of the selection of
vendors is omitted.

After PO is saved, the purchasing department sends this completed PO to the vendor via
Electronic Data Interchange (EDI) system linking vendor and company. At the same time, the
master file data of notification of this purchase requisition is updated to the finance department
and receiving department. At the side of the vendor, the vendor organizes the freight of goods
on a pallet, which is attached with a packing slip that shows the name and quantity of items
sent against the PO. The digital format of packing slip along with invoice send to Pekeng
Gamot via EDI system.

Fourthly, when the goods of this PO arrive, the clerk in the receiving department inspects the
goods that are supposed to be the correct goods with acceptable conditions. Meanwhile, this
clerk counts the goods to match up with the packing slip attached to the delivery of goods.
After determining the correct goods, the clerk of the receiving department enters any misteach
between the received items and its quantity into the e-business system. The master file about
the receiving confirmation is automatically updated and saved in the database of the ERP
system. Afterward, the system automatically compares the quantity received and with PO
quantities. Accordingly, the balance of inventory data will be updated in the general ledger.
This receipt notice will be sent to the finance department for archiving. The stock notice will be
sent to the warehouse for arching.

Fifthly, after receiving an invoice generated by the vendor against a particular PO number. A
clerk in the accounting department enters the PO number and invoice information into the
system. According to the unique PO number, the system automatically matches the price and
quantity of this invoice to data reported by the receiving department. If there is no variance in
price and quantity, the system validates the invoice and uploads the invoice in the form of the
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master file into general ledger master data. If there are variances in price or quantity, the
invoice will be sent to the purchasing department seeking additional approval. With necessary
extra approval confirmed, the system uploads the invoice to the ledger. At the end of the week,
the accountant's review the open invoices qualified to pay. The accountant of the payable
department selects the processing of the invoice to be paid, and pays the invoice by bank
transfer to the designated account belonging to vendors. System record and upload the receipt
of the payment into the database.

Figure 7: Context Diagram of the Purchasing Process

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Figure 8: Level 0 Logical Diagram of the Purchasing Subsystem

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

Figure 9: The Purchasing Process Flowchart

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

Figure 9: The Purchasing Process Flowchart (continued)

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

3. Internal Controls Analysis, Documentation, and Recommendations

 The OE/S Process

Based on the descriptions of Pekeng Gamot’s OE/S process system mentioned in part 2.7, we
have identified seven existing control plans and two missing control plans. The explanations
of each plan and suggestions regarding minimizing control weaknesses and inefficiency are
listed as follows.

Figure 10: The OE/S Process Flowchart and Plans

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

Figure 11: The OE/S Process Control Matrix

Discussion and Explanation of Control Plans

P1: Review order for accuracy.

 Effectiveness goals A and B (timeliness): After customers have placed an order, the
sales clerk will review the order details promptly. By reviewing the order details early in
the order entry process, we preclude delays that will occur if incorrect orders are
entered into the computer. Invalid orders will be canceled and errors are corrected and
reentered at an earlier stage.
 Efficient employment of resources: It is an efficient way to review and correct the order
details now than to do so later in the process. It can take less time for the company
management to process the order.
 Customer order input accuracy: Since orders are reviewed before they are entered into
the computer, we reduce the possibility that errors will go undetected later in the
process. This can also increase the accuracy of order details in case the customer
enters incorrect postal address or contact details and reduce the pressure of after-sales
customer service(De Bruyn, 2018).

P2: Enter customer orders close to their originating source.

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

 Effectiveness goals A and B (timeliness), efficient employment of resources:

 New orders are entered into the computer by the customer service/sales clerk rather
than being sent to a separate data entry department for input. The direct entry of input
data by sales personnel provides a more timely process and efficient employment of
resources because via the live chat communication with customers, the sales clerk will
be more familiar with orders and customers and able to input, edit, and correct orders
more quickly. This plan also assists the company’s goal of enhancing its customer
service.
 Customer order input completeness: Because the customer order details are captured
and confirmed upon generation, they are less likely to be lost and ambiguous,
improving the overall effectiveness of the business process.
 Customer order input accuracy: Because sales clerk will review a great amount of order
details every day, they are more familiar with the type of data being entered. There will
be fewer errors being sent to the following process and errors can be corrected timely
to ensure order validity(Thürer, 2014).

P3: Populate input screens with master data.

 Effectiveness goals A and B (timeliness), efficient employment of resources: Since the

majority of Pekeng Gamot’s customers are Baby Boomers, who would purchase the
nutritional supplements regularly. Considering the regular customers group, it is
important to design the OE/S system that can utilize the customer master files system
effectively. Therefore, when the sales order clerk reviews and enters the customer’s
number, the computer retrieves standing data from the customer master file. In this
way, the clerk does not have to key all the data, there will be fewer keystrokes, which
improves the speed and productivity of the sales clerks(Gelinas, 2018).
 Security of resources and customer order input validity: The details entered by the sales
clerk calls up the existing customer record, which establishes authorization for the sales
event. It also helps the company to trace the most loyal customers. Selling to an
existing, authorized customer reduces shipping risks and enables the sales team to
identify its most valuable customers, to whom they can send marketing information to
nature extra trade.
 Customer order input accuracy: Fewer keystrokes means less chance for input errors.
By referring existing standing data, data that has previously been entered and validated,
we reduce input errors.

P4:Procedures for rejected inputs.

 Customer order input completeness, customer order input accuracy: The rejection
procedures (i.e., “Error routine not shown” annotations) are designed to ensure that
erroneous data not accepted for processing are corrected (accuracy) and resubmitted
for processing (completeness).

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

P5: Compare input data with master data.

 Effectiveness goals A and B (timeliness), efficient employment of resources, customer

order input accuracy: Sales orders can be processed more efficiently in terms of the
time used and relevant costs. Because errors are detected and prevented in the first
place, it reduces the chance that customers receive the wrong products and the
following service expenditure. Also, the most updated information about the order can
be sent to the customers timelier.

P-6:Programmed edit checks.

 Effectiveness goals A and B (timeliness), efficient employment of resources: The Xero

system can detect and correct erroneous data to achieve a more timely input process
in the first place. Besides, it can save the warehouse clerks’ efforts with checking the
stock quantity and dealing with mistakes(Bass, 2014).
 Security of resources, customer order input validity, customer order input accuracy:
Should a discrepancy arise between the entered data and the customer or inventory
master data, this OE/S process would not continue, thus ensuring that Pekeng Gamot
does not create an incorrect order (e.g. if inventory item number is incorrect and the
ordered quantity is unreasonable—accuracy), a customer with inadequate credit
(validity), and so on, so that the company does not ship goods to a bogus customer
(security).

P-7: Turnaround document (picking ticket).

 Effectiveness goal (efficient employment of resources): By reducing the amount of data

that must be input to record the shipment, we improve the work efficiency of the
shipping personnel.
 Shipping notice input validity: The turnaround documents were printed in the
warehouse. Thus, the shipping clerks are precluded from entering unauthorized
shipments.
 Shipping notice input accuracy: Using the prerecorded bar code to trigger the shipment
reduces the possibility of input errors.

P-8:Enter shipment data in logistics

 Ensure efficient employment of resources: By entering the shipment data in logistics,

resources are more efficiently used than it would be if Pekeng Gamot sent the shipping
notices to a separate data entry function.
 Sales order notification input validity: The entry of the shipment is undertaken by
logistics clerks who, presumably, are in possession of goods that will actually be
shipped.

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

 Sales order notification input completeness and input accuracy: By entering the
shipment data in the logistics department, the shipment data should not be lost
(completeness) and should be accurately input by personnel who are familiar with the
event and can correct any input errors on the spot (accuracy).

P-9: Confirm input acceptance.

 Customer order input completeness: By flashing a notice on the screen telling the sales
clerk that the customer order has been accepted and recorded, the computer informs
the user of acceptance of the order.

M-1: Manual reconciliation of batch totals.

 Security of resources: Agreement of the batch totals at this point can ensure that only
valid source documents have been input and that the warehouse would not receive
invalid picking tickets, preventing inappropriate shipments of inventory(Bass, 2014).
 Customer order input validity, customer order input completeness, customer order input
accuracy: Agreement of the batch totals at this point can ensure that only valid source
documents comprising the original batch have been input (input validity), that all source
documents were input once and only once (input completeness), and that the relevant
data on the source documents have been input correctly (input accuracy).

M-2: Computer agreement of batch totals.

 Effectiveness goals A and B, efficient employment of resources: At this point, the

computer had been used to reconcile the control totals, the processing of the events
can be completed more quickly and requires less human effort.
 Security of resources: Reconciliations can discover errors thus preventing additional
losses. Since the reconciliation is computer-based, it should be more efficiently than a
manual reconciliation, helping to improve the security of resources.
 Customer order input validity, customer order input completeness, customer order input
accuracy: Agreement of the batch totals at this point would also have ensured that valid
source documents and correct data on the original documents had been input
correctly.

According to the given material, Pekeng Gamot’s competitive edges are deemed as its easy-
to-use website design and advanced customer service. However, since the company currently
only has two main employees, Quack as the general manager and Stewart as the programmer.
We suggest the company hire a professional customer service agent as soon as possible and
employ the real-time chat cookie on its website to facilitate quick communication with
customers. In addition, for a small company with limited personnel but high potential trading

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

volume, it is crucial to obtain an advanced CRM system rather than relying on the traditional
way of communication. Pekeng Gamot is advised to appeal for additional software such as
Xero, Salesforce, Zoho, and HubSpot for order processing and customer relationship
management. It can also utilize web 2.0 technologies and social media websites, such as
YouTube, Twitter, and Facebook for promotion(García-Morales, 2020). The company should
also hire an independent accountant to deconcentrate the power of Quack. An independent
accountant who records the daily orders can monitor the OE/S process and coordinate the
work with the logistics system. It can help to reduce errors and risks within the company.

 The Purchasing process

In this case, this online retail business continues the process of purchasing that leads to a
consequent accumulation of payment of cash, which inevitably causes the fraud risk.
Employees may manipulate the purchasing process for personal interest. For example, a
typical manipulation happens when a clerk in the purchasing department places a particular
PO to get commission or kickback from a vendor for return. Apart from that, conflicts of interest
might arise during the process of purchasing when a clerk initiates a purchase, while she/he
is an interest related party to the vendor or competitor (Dragomir, 2017). These inherent
weaknesses in the purchasing system require a strong control matrix integrating various
control plans to confront these issues. This control matrix includes seven existing control
plans.

Discussion and Explanation of Control Plans

P-1: the proper authorization/approval of each purchase requisition

 Requisition input validity: only an authorized clerk (usually a manager of the purchasing
department) has the right to approve a requisition before it commences to ensure that
the purchase is desirable and suitable. This preventive control plan could eliminate any
financial loss due to unnecessary orders or orders at a higher price. To reach this
control purpose, the ERP system firstly sets the access control that only allows the
nominated clerk to verify a requisition to prevent any unauthorized purchase. Secondly,
the ERP system segregates the responsibility between the purchase department and
finance department, in order to prevent manipulation of requisition to exchange for
personal interest. Apart from that, the ERP system only processes the requisition
pointing to the authorized vendor, which has fully investigated and has complete and
comprehensive master file data in the database. In this case, a single authorized
manufacturer is the main vendor.

P-2: the automated process of filling of requisition form

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

 Ensure efficient employment of resources: In this e-business system, ERP

automatically runs the process of requisition by referring to the pre-set ROP value and
inventory master data. It releases clerks from the manual typing of items into requisition
form. Instead, the purchasing department applies fewer employees, whose main duty
is to review the requisition to ensure its rationality.
 Ensure security of resources: the ERP system sets the access control and segregation
from the other department. Only authorised clerks in the purchasing department has
the authority to access the data of requisition and inventory stock.
 Requisition input accuracy: By comparison of ROP value of inventory stock, this system
automatically outputs the list of items that requires reorder. It minimizes the risk of input
errors and manipulation.

P-3: the record of accurate and complete information of the PO with a unique PO number
combined with information of date.

 Effectiveness goal A: During the purchase process, the ERP system automatically
assigns a unique number when the purchasing department confirms the formation of a
new PO. Meanwhile, this unique PO number links to the date when the purchase event
happens. ERP systems prevent manual intervention in the formation of a unique PO
number (Sudhaman, 2015). PO number combined with date information makes it
possible to track the progression of open PO. When an open PO has an excessive
length of time that exceeds the preset value, the ERP system automatically creates an
exception report to remind certain clerk. So that this control plan makes it possible to
ensure that the right goods will be collected within a certain time range.
 Purchase requisition input completeness: By adding the unique number and date, the
system confirms a PO with integrated information has been formed.

P-4: manually checking goods corresponding to the packing slip, while accurately and
completely recording the receipt.

 Effectiveness goal A: One clerk in the receiving department tests the incoming goods
via counting, weighting or sample investigating to determine whether there is a
sufficient number as per the delivery slip. At the same time, this clerk inspects goods
to ensure there are correct goods with a certain condition. Any discrepancies will be
recorded for further investigation. Afterwards, the clerk in the receiving department
records the accurate number of goods into the receiving notification, which will be
transmitted to the department and general ledger respectively and
simultaneously. This is a corrective control plan that ensures the effectiveness of
operations by avoiding mistakes. Failure of this control causes inaccurate or
manipulated receiving goods.
 Packing slip input accuracy, validity and completeness: This inspection ensures the
right good with certain conditions (validity), sufficient numbers (accuracy) and correct
number of variations (completeness).

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

 Inventory master data update accuracy: By security of the input inaccuracy of packing
slip, this control plan ensures the amount of inventory recorded in the general ledger is
same as the actually received goods.

P-5: a comparison of packing slip and PO information in the process of receiving

and releasing or receiving a report.

 Effectiveness goal A: First of all, the ERP system routinely verifies the legitimation of
shipping documents against a particular PO by matching a unique PO number and its
purchasing data contained. ERP system only accepts delivery corresponding to
existing PO that has been approved. Otherwise, the receipt will be denied and an
exception report will be generated by the ERP system for further investigation.
Additionally, the ERP system routinely matches the received items on the receiving
report with the items in PO record line by line. The ERP system closes the PO purchase
if all lines of items are matched. It means that the PO has received. Otherwise, PO is
still open in the system for further investigation and confirmation. Failure of this control
can cause manipulation of the receipt notice (Samara, 2015).
 Inventory master data update accuracy: This corrective control plan ensures the
effectiveness of operations by avoiding mistakes. Meanwhile, this plan contributes to
the improvement of update accuracy for inventory master data in the information
process.

P-6: a reliable process of the transaction of the report of receipt and PO in the system
to avoid unauthorized transactions of reports or unauthorized editions on reports.

 Ensure security of resources: Firstly, the ERP system sets computer control that only
allows the authorized clerk to access the master data under permission. Unauthorized
change, use and deletion on the master data have been forbidden. Furthermore, the
ERP system processes of reconciliation control among different reports could enable
that all receiving/PO reports have been uploaded in the system. Any missing data
needs further investigation. Thirdly, the transaction of documents between company
and vendor is via Value Added Network (VAN) in the digital format after encryption.
 Inventory master data update accuracy: This protective control prevents any
manipulation of numbers by modifying numbers of received inventory in the system.
 PO data input accuracy: this plan of control is a preventive method in order to secure
the safety of input master data of PO in the information process.

P-7: monitor open PO.

 Effectiveness goal A: An open PO means an order has been placed however not been
received. An open PO exceeding the expected arrival time needs attention and further
investigation. By regularly reviewing open Pos, ERP systems in this company ensure
the right amount of items in the stock, which enhance the efficiency of the operational
process.

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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

M-1: Independent vendor master data maintenance.

Security of resource: The information of the nominated manufacturer is an intangible asset

belonging to the company. By having the one with authorization to manage the master data of
vendors, this preventive control ensures the integrity of resources.

M-2: Independent authorization to record receipt

Vendor packing slip input validity: By having the one with authorization to record receipt after
goods inspection this preemptive control plan ensures the input validity.

Control Goals of the Operations System Control goals for the Information system
For
Ensure
For purchase purchase
effectiveness of Ensure For vendor
Ensure order order and
operations by efficient packing
security of inputs (i.e., inventory
achieving the employment slip inputs,
resources requisitions), master
following system of resources ensure:
ensure: data,
goals:
ensure:
A B IV IC IA UC UA IV IC IA
P-1: proper authorization/approval of each purchase
P-1
requisition
P-2: the automated process of filling of
P-2 P-2 P-2
requisition form
P-3: record of accurate and complete information
of the PO with a unique PO number combined
P-3 P-3
with datec

P-4: manually checking goods corresponding to P-4 P-4 P-4 P-4 P-4
the packing slip
P-5: a comparison of packing slip and PO
P-5 P-5
information
P-6: reliable process of the transaction of the
report of supply receipt and PO P-6 P-6 P-6

P-7: monitor open PO P-7

Missing controls
M-1: Independent vendor master data
M1
maintenance
M-2
M-2: Independent authorization to record receipt

Possible effectiveness goals include the following: IV= Input validity

A—Ensure that the right goods in the correct amount are IC= Input Completeness
received in acceptable condition in a timely manner IA= Input Accuracy
B—Comply with the corporate code of conduct UC= Update Completeness
UA= Update Accuracy

Figure 12: The Purchasing Process Control Matrix

In a general view, the ERP system with seven main control plans can carry the organization
goal during its operation. However, the information safety for this e-business is a crucial issue
awaiting for enhancement. This system might need further improvement on the process of the
transmission of data. For example, encrypting data can block unnecessary leakage to a third
party. The update methods of face recognition can become extra security precaution on top
of password login mode.
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ACT506 AIS Group Assignment Group NO.9 Student Name: Jian Gao; Xu Li; Lu Xu

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