PORTFOLIO ASSIGNMENT

From:

Yen Hai Pham

Student number: 351894
To:

Mr. Remco Nijland

Course: Auditing and Process

Management
Code: 58274

Table of Contents
Assignment 1 (week 2)............................................................................................... 2
Assignment 2 (week 3):.............................................................................................. 3
Assignment 3 (week 4)............................................................................................... 4
Assignment 4 (week 5)............................................................................................... 5
Assignment 5 (week 5)............................................................................................... 7
Final Assignment........................................................................................................ 8
Declaration of Non-plagiarism..................................................................................13

Assignment 1 (week 2)
Create a context diagram from the narrative given below.
Narrative ABC inc.
First, the customers purchasing agent sends a purchase order to Johnny in the
Sales Department to show him just what he needs in the way of part numbers, and
quantity needed of each part number, as well as the date needed, and so forth.
From this information, and other permanent information ABC has about the
customer, Johnny (or his colleague Susan) creates a new sales order, which is
placed on file.
Dave, the plant manager retrieves the sales order. He decides what raw materials
will be needed and compares this to the materials on hand, as shown in the rawmaterials ledger and if materials are needed, he prepares a raw-materials purchase
order, which is sent to various suppliers. Simultaneously, he prepares a job order,
which is forwarded to the production cycle so good can be produced, as well as to
Frank in Quality Control. Over in production, they are now using a partial JIT system
that was installed 3 years ago and has greatly improved the whole process,
although a small quantity of raw materials and components is kept in stock so that
immediate introduction of inputs to the assembly line can occur
The finished parts the customer ordered, in the quantities the customer expects,
come out of the production cycle and are forwarded to Quality Control Department
so Frank can inspect the goods, matching the physical quantity and types against
the sales order and the job order, and ultimately preparing a shipment approval
form, which, always accompanied by the goods, is forwarded to Bob in shipping,
who checks on-file customer shipping policies for that particular customer, so both a
packing slip and bill of lading can be prepared. His copy of the shipment approval
form is kept on file.
A courier then signs the bill of lading and takes custody of the finished goods, along
with the packing slip and the original bill of lading, and delivers all of the above to
the customer. After the goods have been shipped, a signed copy of the bill of lading
is transferred via internal mail to accounting, where, through the matching of the
bill of lading with the sales order and customer information on file, an invoice is
generated, causing accounts receivable to be updated. The customer gets a copy
of the invoice, and another copy is filed.

Answer:

Figure 1. Context diagram for ABC Inc.

Activities
Handling an order

Inputs
Orders from customers

Getting materials for

production
Producing the items
Controlling quality

Orders, historical records

Shipping the orders

Bill of lading

Materials, job order

Finished products

Figure 2. Table of explanation for ABC activities

Outputs
Finished and delivered
products
Materials purchases
Finished products
Inspection report on the
products
Shipment approval

Assignment 2 (week 3):

Create a Data flow level 0 diagram from the narrative given for week 2.

Figure 3. Data flow level 0 for ABC Inc.

Table of explanation for this diagram is similar to that of Assignment 1, because

there is no new activities to be added in the system. The main difference between
the two assignments is that Assignment 2 focuses more on the detailed processes,
and it contains data storage as well, which are not mentioned in Assignment 1.

Assignment 3 (week 4)
Create a flowchart from the narrative given below.
Narrative Sales meeting
After an perfect sales meeting you have been asked to make a document flowchart
for the billing system at a consulting firm. This system is responsible for generating
the payment to and from consultants, based on their hours worked, and bonuses
earned.
The time consultants spend with a different company is being entered via a form
called Billable hours. It sometimes takes six months before consultants enter their
time, since the system cannot handle that, an administration clerk needs to adjust
hours in the weeks manually.
Before a payment can be made, the HR department sends the latest update of the
consultants file. Since there are a lot of shifts in the payment agreements and also
even the consultants we work with. This information can not directly be uploaded in
the system, the errors (or changes) are always checked and entered in the
system, so we know they are correct.
After everything is completed, all payments for all consultants are made. Along of
course, with the standardized reports for government, management and our own
reconciliation (for the General Ledger).
Answer: (next page)

Figure 4. Flowchart for Consulting firm

Assignment 4 (week 5)
Create a flowchart from the narrative given below.
Narrative A passion for chocolate
Antoine Jacques, who was born in Antwerp on the first of January 1892, was a man
of his time and his region - and a big fan of chocolate. Inspired and motivated by the
prevailing business environment, Antoine founded a factory in the region of
Verviers, in 1910. He recruited workers from among local professionals who
specialized in the manufacture of chocolate, candy and gingerbread. He, in
collaboration with a local chocolate manufacturer, employed 43 people over the
course of a year. His passion for chocolate eventually lead to the launch of the
famous chocolate bars, which lead, in 1936, to a patent being filed.
The demand for Jacques chocolates continued to rise, even abroad. In 1993 the
chocolate received the "Prix Wallonia" for export efforts. Meanwhile, the demand for
this chocolate had grown so large that intensive investments were needed. In 1994,
the factory expanded and, in the industrial area of Eupen, a modern building was
built with an optimal infrastructure and a total of 31,400 m2 space.

In the 21se century Jacques Chocolatier remains true to its core values. Barry
Callebaut, now President of Operations, holds the values of Antoine Jacques
paramount. More than ever, quality comes first. Thus in 1996, the company
installed a Chocolate Quality Control System (CQCS). Its goal is to control at least
90% of every production step. Barry Callebaut has personally taken responsibility
for this system.
One of the first production steps in the entire chocolate bar creating process, is the
purchasing of the raw materials. In this case, chocolate beans from Brazil. A Senior
Purchaser makes the final purchase every two weeks. After the contract is signed,
the contract details are entered and recorded in the CQCS, and the contract itself is
filed in the archives. Usually the order is under 9999,00.
Outstanding payments under 9999,00 become the responsibility of the Accounts
Payables department. They first extract the new payment from the CQCS and create
a list of open payments to be carried out. After every update the list needs to be
approved by the accountant. If the list is checked, approved and confirmed in the
CQCS, it becomes a file called 'final statements'. If there are mistakes, the list is
updated, after which the accountant will look at the list for a second time. Any
mistakes after that will stop the payment process totally.
The Financial Control Manager and the President of Operations will then receive the
final list and both need to sign it (in that order), with a digital signature, after which
the CQCS uploads the file to the bank. The bank will perform the payments.
For foreign payments above 10.000,00, a senior bookkeeper manually prepares a
list of those outstanding payments. This list is immediately well prepared, this is not

a proposal. The bookkeeper will get Barry to sign the list and then mails this
document to the bank, which performs the payments.

Answer:

Figure 5. Flowchart for Jacques Chocolatier

Figure 6. Flowchart for Jacques Chocolatier (continued)

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Assignment 5 (week 5)
Create a Entity Relationship Diagram from the narrative given below.
Narrative Edubeast
EduBeast a major publisher of school textbooks has experienced negative customerreaction, including loss of market share, due to stock-outs, late orders, lack of
responsiveness, and other missteps, all caused by a dated and ineffective
information system; therefore, they have decided to implement a central data
system that coordinates all communication between the different departments,
divisions, and processes.
You, as a senior manager of Good Conduct, Inc., a designer of enterprise systems
and the firm engaged to design the infrastructure of the new system, are
responsible for documenting a part of the new system called the Publication
Dispatch Information Sequence. The chief information officer of EduBeast has
drafted a preliminary narrative and a context diagram (both below) explaining what
the basic processes and needs for this system are.

The Publication Dispatch Information Sequence

Orders can come in from two different sources: either an institutional bookstore, or
an individual student. If an institutional bookstore, like California University
Southwests bookstore, The Warrior orders the books in large quantities, a
standard dispatchment profile (SDP) is opened.
Heres what goes into creating this record: Once a week, EduBeasts account
managers (representing clients like The Warrior) submit batch tickets, with all
their clients book orders, to Jim, a clerk in data-entry. Jim then matches these
tickets with detailed customer information (name and location of institution, for
example) he has retrieved from the bookstores master file. If the batch ticket is
1. for an order above a certain quantity of books or
2. if the batch ticket is for a non-favored institution, a credit history request is
sent to PRP, a credit bureau with detailed credit information on all individuals
and organizations going back 10 years.
Of course, an in-house credit-history check is done on all orders, no matter from
whom or what size, when the system automatically checks the accounts receivable
aging report. When the credit information comes back from PRP in the form of a
credit status notice, the SDP is forwarded to the account manager for purposes of
informing the customer that approval or disapproval has been determined and to
keep the customer updated.
On the other hand, if the order originates with a student, an SDP is also created, but
the process is much simpler, as it is done by credit card. The customer, through our
website, merely transmits his or her sales order by filling out the online form,
following the payment procedures and clicking all the buttons.
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In either case, the SDP is filed and the master file of either the bookstore or student
is updated with the SDP.
In order to expedite orders for either commercial or student sales orders (to avoid
costly delays, which was one problem that plagued us), the SDP is also forwarded to
Frankie in inventory so he can create a provisions requisition. He reads the
inventory file to determine quantities on hand versus quantities needed as noted on
the SDP. If quantities on hand are sufficient, Frankie D. forwards a copy of the
provisions requisition to the warehouse to requisition the books. To the extent that
quantities on hand are not sufficient to cover the order, the provisions requisition is
forwarded to the binding cycle for manufacture of the books needed.
Both the warehouse and binding cycle respond to Frankies requisition with turnaround bulletins, which provide a time estimate for both the retrieval and the
completion of goods requisitioned. These are forwarded via internal mail to Jay in
order assembly. Jays job, among other things, is to create a general order
disposition summary (GODS). He retrieves the SDP and confirms the information on
it with the bookstore and student master files, verifying all of this against the
documents from the warehouse and binding cycle. He forwards the GODS to the
shipping department so they can arrange the shipment and to the relevant account
manager in case bookstore personnel should need to be informed of the status of
their order. He also files a copy.
Finally, after the goods have been shipped, Susie, a clerk in the administrative
department, receives the signed bill of lading and packing slip from Dean in the
shipping department. Matching this against a copy of the GODS to verify, she
generates a shipment confirmation which is used to update the SDP to close it out.
A copy goes to accounting so they can invoice the order. Also, copies go to both
the account manager and/or the student (in electronic form) and update both their
master files to show that the shipment has taken place.

Answer:

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Figure 7. Entity-Relationship Diagram for eduBeast

Final Assignment
Create a Context diagram, a DFD level 0, a flowchart and ERD from the narrative
given below.
Narrative Maran Yachtcharter
In the Dutch province of Friesland, hiring a boat is one of the most popular ways to
pass the summer holiday. Tourist set out to discover the Frisian lakes, which are
surrounded by many enchanting villages and old-fashioned towns. These towns
have often well-equipped marinas and offer plenty of (cultural) activities.
The company of Maran Yachtcharter has been involved in boat hiring in Friesland for
over 36 years. Their charming marina is ideally situated in the Friesland lakes area,
close to Sneekermeer lake. This base, in a unique water sports area, is the perfect
place to start a sailing holiday.

The composition of Marans fleet, varies

from a large number of fully equipped
polyester Falcons to cabin sailing yachts
and motor yachts ranging from 22 to well
over 34 feet, means that we can offer
almost everyone the yacht they are
looking for.
Figuur 1. Falcon boat
Figuur 2. 34 ft boat

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When a customer wants to rent a boat, he has two options. Either he goes online
and creates a reservation via the website of Maran or he goes directly to the front
desk of Maran and fills in a rental form. The online reservation is stored in the
Captians Relationship Monitor Database (CRMD). However, the online reservation
for the boat needs to be printed out by the customer, and this hardcopy needs to be
shown to the front office upon arrival. Simon (the front desk clerk), who has been
working for Maran ever since 1999, usually deals with the customer.
When a boat is available (usually Simon looks in the Marina to see is that type of
boat is left), the rental form gets entered into the CRMD, the online reservation only
gets checked with the information in the CRMD (this is possible since the customer
needs to provide this information on paper as well). After also identifying the
customer via any form of ID with a picture, the clerk asks for a 5% deposit. The
owner of Maran is very clear that without the correct paper, the clerk can not
continue the process. If Simon messes up (for example gave away an already
reserved boat) the owner of Maran usually calls his neighbours to see if they have
one left, which until this far, has always been the case. Maran then handles the
payments, because neighbours would act likewise.

After the forms and IDs are cleared, the system will indicate if Simon is allowed to
deal with the customer reservation himself, or that his boss (Mick, the front desk
manager) needs to deal with a high priority customer. The owner of Maran has set
this deviation on 789,-. This is roughly a weeks rent for a relatively exclusive 34ft
yacht. Also when a customer returns that has a bad reputation (for example not
cleaning boats / having a lot of accidents) Mick deals with the situation. In these
cases, the customer usually is given a higher deposit.
Simon as well as Mick, walk with the client to the fleet master, where they collect
the keys for the boat. After instructions, the customer can set sail (or start up the
motor) and is on his way. The fleet master in the meantime will enter the ship
details into a separate module in the CRMD, which clearly shows the relationship
between the Captain and the boats he rented.
When the customer comes back from his trip, he will return the keys of the boat to
the Fleetmaster, who will perform a global check of the boat. If approved (so no
damages on sight) he instructs a shipmate to clean the boat. The customer always
goes on to pay the rent at the front desk. However, the customer pays the full rental
amount, because the 5% deposit is hold back until the boat is cleaned and no other
hidden defects are detected.
After cleaning the boat, the shipmate hands in a checklist to the Fleetmaster, on
which is stated what has been cleaned and to what extend (from light cleaning to
heavy cleaning). If the heavy cleaning exceeds more than 70% of the total cleaning
the customer is informed that he will not get his deposit back. The approval for
releasing the deposit back to the customer, as well as the fine for heavy cleaning
are registered in the CRMD. If the deposit is released, the bank gets notified to pay

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the amount owned. If the deposit is not released, the bank is instructed to transfer
that specific amount to a bank account owned by Maran, that is used to save up
money to buy new ships.
Both actions result in automated email to the customer, thanking him for his
business and some survey questions on the experience of boating in Friesland.

Answer:
Context diagram, data flow level 0 diagram and flowchart for Maran, respectively:

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Figure 8. Context diagram for Maran

Activities
Registration for rentals

Checking boat availability

Preparing for sailing
Cleaning boats
Deposit refund

Preparing financial
reports

Inputs
Customer information,
order and IDs at front
desk
Renting data at that
moment
Boat details, keys,
instructions
Inspection the boat
Boat cleaning reports,
boat details

Accounts transactions in
cash

Figure 9. Table of explanation for Maran activities

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Outputs
Rental agreement,
deposit payment
Boats from either Maran
or its neighbor
Systematic module for
boat controlling
Cleaning level report
Deposit releasing
approval, deposit nonrefunded form additional
charges
Standardized reports

Figure 10. Data flow level 0 for Maran

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Figure 11. Flowchart for Maran

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Figure 12. Flowchart for Maran (continued)

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Figure 13. Flowchart for Maran (continued)

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Declaration of Non-plagiarism
Undersigned:
Student Name: Yen Hai Pham (student number: 351894)

Hereby declare that:

1. The following work is my/our own work and no authors, rights/copyrights
have been violated.
2. All sources (inclusive Internet/Webpages) used have been stated; source
indications as footnotes.
3. The following work does not contain more than 5% work of other people or
sources.
Place: Deventer
Date: March 27, 2015
Signature,

Yen Hai Pham

N.B. Any violation of above mentioned own work declaration will be deemed as
fraud
Art. 14 OER

The above declaration must be present in all officially graded documents (reports,
)

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