Context Diagram: Production Process

OE/S Process
Production
Process
Sales Order
Notification
Product Profile
Production Report

Logical Data Flow Diagram: Production Process

OE/S Process
Production Process
Sales Order
Notification
Product Profile
Production Report
OE/S Process
1.0 Develop Product
3.0 Woodworking
2.0 Planning
4.0 Finishing the
Products
Budget Master Data
Product Profile
Sales Order
Notification
Job Requisition
Production
Plan
Delivery Report
Production Report



Logical Data Flow Diagram Level 1.0 Develop Product and 2.0 Planning

1.1 Develop
Product
1.3 Prepare Budget
and Profile
1.2 Approve
Product
OE/S Process
Budget Master Data
Product Draft
Approved Draft
Product Profile
OE/S Process
Production Schedule
2.1 Develop
Preliminary
Production Plan and
Job Order
2.2 Modify
Preliminary Plan
Sales Order
Notification
Preliminary Plan
Job Order Requisition
Modified Production Plan





Logical Data Flow Diagram Level 3.0 Woodworking

3.1 Requisition
Materials
3.2 Reconcile
Production Plan,
Budget and
Material Requisition
Slip
3.7 Reconcile
products made with
modified
production plan
3.6 Commence
Woodwork
3.5 Approve New
Budget
3.4 Resolve
Discrepancies
between Material
Explosion report
and budget
3.3 Release
Materials
Production Schedule
Materials Explosion
Report
Completed Materials
Explosion Report
Modified Budget
Finished Woodwork
Notification
Product Information Master
Data
Delivery
Report
Job Requisition
Material Requisition
Slip
Completed Materials
Explosion Report



Logical Data Flow Diagram Level 4.0 Finishing the Products

4.4 Release
Materials
4.7 Finishing
Touches
4.6 Approve Budget
4.1 Check Number
of Items Received
against Delivery
Report
4.2 Requisition
Materials
4.3 Reconcile
Production Plan,
Budget and
Materials
Requisition Slip
4.5 Reconcile
Discrepancies
between Materials
Explosion Report
and Budget
Production Schedule
Delivery
Report
Product Information Master
Data
Verified Delivery
Report
Material Requisition Slip
Materials Explosion
Report
Completed Materials
Explosion Report
Modified
Budget
Completed Materials
Explosion Report
Production Report
Systems Flowchart: Production Process
E G
B
H
F
Develop Product
Product Draft
Prepare Budget and
Product Profile
Approve
Product
Approved Product
Draft
Product Profile
Encode Budget
OE/S Process
Resolve discrepancies
between Material Explosion
Report and Budget
Modified Budget
Approve
Modified
Budget
Approved Modified
Budget
Encode New
Modified Budget
VAM
Retrieve Data about
Budget
Retrieve Data on Modified
Production Plan
C A B
Sales order
Notification
Develop Job Order
Requisition and
Production Plan
Preliminary Production Plan
Modify Preliminary
Production Plan
Encode Modified
Production Plan
Check number of
items made against
production plan
Production Report
Check Number of Product
made against Modified
Production Plan
Delivery Report
D
Notify
Supervisor of
Finished
Woodwork
Commence
Woodworking
Process
C
A
Materials
Requisition Slip
Determine
Materials
Needed
B C
Match Requisition
Slip, Budget, and
Modified
Production Plan
Materials Explosion
Report
A
Job Order Requisition
Woodworking Plant Inventory Clerk
Woodworking Plant
Production Supervisor
Woodworking Plant Planning
Supervisor
Finishing Plant Planning
Supervisor
Computer General Manager Product Development Department

Systems Flowchart: Production Process
C
A
E
B
D
H
F G
B
Complete
Materials
Explosion
Report
Completed Material
Explosion Report
Check No. of items
received against
delivery report
Determine
Materials
Needed
Material Requisition
Slip
Finishing
Process
Notify Finishing Plant,
Planning Supervisor and
Finished Goods
Match Requisition Slip, Modified
Production Schedule and Budget
Materials Explosion
Report
Complete Material
Explosion Report
Completed
Materials Explosion
Report
Woodworking Warehouse Stockman Finishing Plant Production Foreman Finishing Plant Inventory Clerk Finishing Plant Warehouse Stockman

Control Matrix: Production Process

Control Goals of Production Process

Control Goals of the Operations
Process
Controls Goals of the Information Process

Ensure
effectiv
eness
of
Operati
ons:
Ensure
efficient
employm
ent of
resources
Ensure
security
of
resources
For production
plan inputs,
ensure:
For
production
information
and
production
schedule
master
data,
ensure:
For budget
inputs, ensure
For Materials
Explosion Report,
ensure:
For delivery
report inputs,
ensure:
Recommended Control
Plans
IV IC IA UA UC IV IC IA IV IC IA IV IC IA
Present Controls






P-1: Constant
development of
products
P-1






P-2: Written Approvals P-2 P-2






P-3: Preformatted
Screens
P-3 P-3



P-3

P-3 P-3
P-4: Online Prompting P-4



P-4

P-4 P-4
P-5: Confirm Input
Acceptance
P-5

P-5

P-5
P-6: Check Requisition
Slip with Budget and
Modified Production
Plan


P-6






P-7: Independent
Production Plan
Modification
P-7



P-7 P-7


P-8: One-for-one
checking of items and
modified production
plan


P-8







P-9: One-for-one
checking of half-
finished goods and
delivery receipt
P-9



Missing Controls










M-1 Materials Release
Authorization


M-1





M-1


M-2 Create receiving
report after receiving
finished woodwork at
the finishing plant

M-2 M-2










IV=input validity
IC=input completeness

IA=input accuracy
UC=update completeness

UA=update accuracy

Explanation of Cell Entries
P-1: Constant Development of Products
Effectiveness of Operations: The constant development of product ensures that the company will
always have new products to offer to its customers and thus remain competitive while keeping its
source of income steady.
P-2: Written Approvals
Effectiveness of Operations, Security of Resources: Written approvals are a way of documenting the
processes and making sure that the flow of the production goes smoothly and according to
schedule, as well as according to budget. They also ensure that no unauthorized actions are
performed, and so nothing that is not in the plan happens. The product will come out as specified in
the budget and as it appears in the product profile.
P-3: Preformatted Screens
Effectiveness of Operations: The preformatted screens ensure that the clerks cannot input anything
nonsensical into the system by controlling the acceptable items one can input. No one can input
anything that was not in the budget or plan into the system because the preformatted screen will
have drop down lists of the materials one could use for a certain product. Also, this ensures quicker
inputs, thus allowing the person who enters the information to input more data in a less amount of
time, ensuring the timely movement of the production process.
Ensure Security of Resources: Because one cannot simply input materials that are not in the
preformatted screens list, materials not in the budget cannot be stolen and are therefore protected.
Production Plan Input Accuracy; Budget Input accuracy; Delivery Report Input Accuracy:
Preformatted screens identify the required and acceptable inputs for each data field, as well as
provide drop down lists of what one can input. These reduce the number of keystrokes and thus the
number of chances for errors, as well as restrict the ones who input the data from accidentally
mistyping the wrong character (a number in a supposedly all letter field) and entering it into the
system.
P-4: Online Prompting
Effectiveness of Operations: Asking questions and providing guidance will speed up the data entry
process, allowing the user to input more data in less time.
Production Plan Input Accuracy; Budget Input Accuracy; Delivery Report Input Accuracy: Online
prompting will force anyone inputting data to recheck the data entered before submitting it into
system.


P-5: Confirm Input Acceptance
Production Plan Input Completeness; Budget Input Completeness; Delivery Report Input
Completeness: By simply advising the user that the input was accepted, this control ensures the
completeness of the data entered.
P-6: Check Requisition Slip with Budget and Modified Production Plan

Ensure Security of Resources: Checking the requisition slip against the budget and modified
production plan makes sure that no unbudgeted or unneeded materials are requisitioned and taken
out of the storeroom.

P-7: Independent Production Plan Modification

Ensure Effectiveness of Operations: The production plan modification prioritizes the orders
according to the capacity of the woodworking plant and the deadlines provided by the customers,
ensuring that all products will be finished on time according to the agreements with the customers.
Production information and production schedule master data update completeness and update
accuracy: Modifying the production plan before the production process actually begins makes it
easier to update later because there would no longer be any discrepancies between the production
plan encoded in Visual Accountmate and the processes that actually occur.

P-8: One-for-one checking of items and modified production plan

Ensure Security of Resources: The checking of items against the modified production plan will
restrict when production can actually requisition materials if the materials acquisitioned are not
supposed to be requisitioned at that point in time, then normally, no new materials will be released.

P-9: One-for-one checking of half-finished goods and delivery report

Ensure Security of Resources: No employee can steal goods between the deliveries because the
delivery report is used to check the items received. The items received must match the ones stated
in the delivery report otherwise, there would be a problem.

M-1: Materials Release Authorization

Ensure Security of Resources: Proper authorization can prevent any collusion between the
production foremen and the inventory clerks who might plot to steal the materials. Between the
two of them alone, it is very easy to steal materials. If material releases need to be authorized
before being released.
Material Explosion Report Input Validity: Authorization will ensure that material explosion reports
are not just made for no valid transaction or need.

M-2: Create receiving report after receiving finished woodwork at the finishing plant

Ensure Efficient Employment of Resources; Ensure Security of Resources: Without a receiving
report, the goods may arrive safe but may then be stolen while at the finishing plant. A lack of a
receiving report will also leave the question of whether the delivery report and the goods actually
received matched or if the goods were stolen while at the finishing plant, causing much trouble and
hassle for everyone involved by making it difficult to track the fraud.