INTRODUCTION

Diwa Learning Systems, Inc (DIWA), a subsidiary of First Asia Venture Capital, is the

leading publisher of print and digital educational resources in the Country today. DIWA is a

multi-awarded and innovative provider of educational solutions, with an extensive distribution

network across the Philippines. The company started when it acquired the rights to publish

BatoBalani for Science and Technology, a supplementary magazine for high school student. Not

long after, the company expanded its product offerings to magazines and textbooks for all the

subject areas in basic education.

As a response to the needs of the 21st century, DIWA started integrating Information and

Communications Technology (ICT) to their products as early as 10 years ago. And in a bold and

pioneering move, they have introduced their flagship digital project to Philippine schools: Genyo

e-learning, the country’s first fully integrated and only learning management system for basic

education with content available for English, Mathematics, Science, Filipino, and Social Studies.

Today, DIWA develops all of its digital and printed products with the conscious effort to

teach 21st century skills, moving from "learning how to use technology" to "using technology to

learn". Also, all of its printed resources are available in electronic format, making teaching and

learning possible anytime, anywhere, and virtually on any device.

DIWA's wide array of products allows to company to offer customizable solutions that

make 21st century leaning possible for every Philippine school.

1
BUSINESS PROCESS DOCUMENT

Name of Process: Sales Process

Process Owner: Maria Gina Limstrom , Sales Executive Director

Created By: Joyce Anne P. Masayes,

Mary Cecile H. Platon,

Precious Faith D. Pureza

Date Created: December 4, 2018

Process Purpose: The purpose of the sales process is to improve DIWA Learning Systems

Inc.’s sales agents, staffs, their managers and business ability to effectively

and efficiently conduct their sale transactions to their valued clients by

having proficient internal controls.

Process Scope: The sales process deals with the sales transactions occurring within DIWA

Learning System’s sales agent and their various client schools with all the

internal requirements needed in completing the transaction.

Process Flow: DIWA Learning Systems Inc. sells their books through their sales

agents.

1. The sales agent presents list of various books for the client school to

choose from and provides them information of such.

2. Client school will contact the sales agent to order books.

3. The client school will then file a Purchase Order (PO) to be sent to

the sales agent. A purchase order is a commercial document

indicating types, quantities, and agreed prices for products or

services.

2
4. Once the sales agent receives the PO from the client school, he will

now asks the client school for confirmation and verification of their

orders before filing the PO

5. Client school confirms their orders. Unconfirmed orders will not be

processed therefore no transaction will be made.

6. Sales agent will send PO to Customer Service Specialist (CSS) within

7 days. A customer service specialist, communicates important

information about the products and services their employers provide.

If the PO was not sent within 7 days, then orders will be delayed.

7. CSS will then receive and stamps the PO for verification

8. CSS shall send the stamped PO form to the encoder within 24 hours.

The encoders are the staffs of DIWA who are in charge of recording

and releasing of forms such as Sales quote (SQ) the company’s

system

9. Encoder receives stamped PO.

10. Encoder will input the SQ to the system. A sales quote is form that

shows the status of orders not yet delivered.

11. After that, the encoder will release Sales Release (SH). Sales release

refers to the status of PO delivered.

12. Confirmation of ordered books for shipment. Ordered books listed in

the released SQ is confirmed for shipment.

13. After the confirmation of books for shipping, the next step is

packaging and preparation of books done by a warehouse clerk.

3
 14. Once the books are packed and ready, the sales process ends when the

courier shipped the ordered books to client schools.

Control Points and CTRL 1: Filing and sending of PO Form from client schools by sales agent
Measurements:
to CSS to ensure that the orders information is complete and orders will be
processed.
Risk: PO being incorrectly recorded or not recorded

CTRL 2: CSS stamped the PO to ensure that orders are confirmed by the
client
Risk: Unauthorized PO might get stamped

CTRL 3: Sending of stamped PO by CSS to encoder to ensure that orders

will be recorded to the system and be processed by the warehouse
personnel
Risk: PO forms are stamped and processed without any approval or
authorization by the head of the department

CTRL 4: Verification and confirmation of orders to secure confirmed

orders will be correctly packed and shipped
Risk: Incorrect/unauthorized verification

CTRL 5: Submission of the required forms on its allotted time to avoid

delay of orders
Risk: System breakdown or system update or power interruption
might occur

CTRL 6: Order will not be delivered if input on Sales Quote is incorrect

Risk: Clients’ immediately needed books will be delayed.

4
 SALES PROCESS FLOW DIAGRAM

Start

Presentation of lists of books Sales agent receives PO

Client school contacts the Filling and
by the sales agent to various and asks client school for
sales agent to order books sending of
schools of their handled area confirmation and
PO
verification of orders

Client school
Sales agent will file and Yes If orders are verifies and
send PO to CSS within 7 verified and confirms ordered
days confirmed? books

CSS receives and

stamp PO No

If CSS receives No
PO within 7 Orders will
days? be delayed

No

Yes

CSS shall send the If Encoder

stamped PO form to the Encoder receives receives PO
encoder within 24 hours. stamped PO within 24 hours?

Yes

Encoder will input

the SQ to the
system

Warehouse clerk Confirming

Encoder will
prepares/packs ordered Orders for
release SH
books for shipment shipment

Books ordered are

shipped to client schools

End No transaction
will be made

5
RECOMMENDATIONS

CTRL 1: Encoder manually inputs sales quote to the system. To ensure that all data are recorded

accurately, the company should have a process of reviewing each sales quote entered by having

an administrator account in the system to verify those data.

Risk: Errors in encoding SQ in the system

CTRL 2: Avoid giving one employee total control over a process specifically the customer

service specialist.

Risk: Fraud and falsification

CTRL 3: Require proper approval or authorization.

Risk: Collusion and attempt to defraud

CTRL 4: Authorized personnel permitted access to the computer which should be in a secure

room with proper physical security such as security cameras. They should also restrict access to

access codes and change their computer password regularly.

Risk: attempt to defraud by unauthorized personnel and chances of leaking of passwords

CTRL 5: Back-up facilities in the event of breakdown. There should be adequate back up

procedures and there should be maximum possible physical security where computers are

installed. Important files should always be stored in duplicate. Standby procedures should be put

in place in the event of computer breakdown.

6
 Risk: Loss of system files, fortuitous events such as natural disasters, power interruption

CTRL 6: Ensure proper management supervision specifically on the warehouse when packing

and preparing the books for shipment.

Risk: Loss of books, overage/shortage of books packed