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Present Controls

The currently present controls within this particular business include having an
autonomous copy storage facility provided, choosing appropriate suppliers from a list
of approved suppliers, and undergoing a three-way crosscheck for all relevant
purchase requisitions. Having an autonomous place to store files and copies reaps
several benefits, one of which is that the partition of documents into separate trays can
result in an more systematized arrangement, thus helping to find documents more
proficiently. Keeping these documents separated can also diminish the possibility of
misplacing documents during the process of collecting them. However, accumulating
larger amounts of dissimilar documents in a single tray may lead to complications
such as a rise in human error. Too many documents in a single tray suggest several
workers will be in charge of each particular tray, leading to perplexities such as
workers collecting the wrong form due to human error from a tray. This can lead to a
interruption in the process, as there will be postponements in manufacture,
negotiations and crosschecking due to employees who needed that particular form not
having direct access to their required information. Furthermore, the worker who
collected the wrong form and failed to locate the required form (a customer order for
example) will be held accountable for possibly causing the company to not fulfill the
order. This will ultimately lead to losing customer credibility, which could negatively
affect companys reputation and profit.

Additionally, there are also many benefits in regards to having a supplier list that is
approved. One of these benefits is that is allows the purchasing manager to select and
negotiate with only limited and preferred suppliers. This not only decreases amount of
time finding a supplier for each new purchase, but also ensures that the purchasing

manager appoints a supplier that is appropriate and does not offer materials that are
below-average. Moreover, an approved list of suppliers confirms that there is a
conventional understanding with the supplier, making it simpler to negotiate and
make an agreement.

The final present control is conducting a three-way check for purchase requisition,
delivered raw materials and invoices from the supplier. This control is necessary as it
ensures that all aspects relating to the customer order have been acquired. This threeway checking method is an effective way to ensure accuracy of documents and data
by correcting any errors at an early stage. This checking method also useful in
concluding whether all correct materials were delivered, and also adjusting the
approved list of suppliers if required. Furthermore, if the supplier fails to deliver the
correct order, or slows down company production process by failing to deliver goods
on time, the superior officers within the management department have the ability to
modify the list of approved supplier to support the needs of the company.