TABLE OF CONTENTS

INTRODUCTION…………………………………………………………………………….2

BUSINESS PROCESS DOCUMENT……………………………………………………………

SALES PROCESS FLOW

DIAGRAM………………………………………………………......5

RECOMMENDATIONS…………………………………………………………………………….6

DOCUMENTATION……………………………………………………………………………...…8

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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.

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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: 1. DIWA Learning Systems Inc. sells their books through their sales
agents.
2. The sales agent presents list of various books for the client school to
choose from and provides them information of such.
3. Client school will contact the sales agent to order books.
4. The client school will then file a (PO) Purchase Order to be sent to the
sales agent. A purchase order is a commercial document indicating
types, quantities, and agreed prices for products or services.
5. 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
6. Client school confirms their orders. Unconfirmed orders will not be
processed therefore no transaction will be made.
7. Sales agent will send PO to Customer service specialist 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.
8. Customer service specialist receive and stamp the PO for verification
9. Customer service specialist 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 (SQ) Sales
quote the company’s system
10. Encoder receives stamped PO.
11. Encoder will input the (SQ) sales quote to the system. A sales quote is
form that shows the status of orders not yet delivered.
12. Encoder will release sales quote to (SH). Sales release refers to the
status of PO delivered.
13. Ship confirmed orders. Ordered books listed in the released SQ is

3
 confirmed for shipment.
14. After the confirmation of books for shipping, the next step is
packaging and preparation of books done by a warehouse clerk.
15. 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: Filling up of PO Form from client schools by SA to CSS to
Measurements: 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

SALES PROCESS FLOW DIAGRAM

Start

Presentation of lists of books Sales agent receives PO

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

If orders
Sales agent will file and are Client school
Yes
send PO to Customer verified verifies and
Service Specialist within and confirms ordered
If Customer
If Customer
7 days
Customer serviceservice books
4 confirmed service specialist
specialist
specialist shallreceives
Customer send the clerk
Service ? Encoder will
willPO
release
input
Warehouse receives
PO
stamped within
PO
Specialist 7
form days?
Booksto ordered
receives are Encoder receives
the ordered the
SQwithin
SQto (sales
SHdays?
Orders quote)
(sales
will
prepares/packs Ship confirmed
No transaction 24
shipped tofor
client
End schoolsstamped PO No to
release)
thebesystem
encoder
andwithin
stamp 24PO
books hours. shipment orders will be made delayed
Yes No No
Yes
RECOMMENDATIONS

CTRL 1: In the case where encoder manually enter (SQ) sales quote, have a process to ensure

that the sales are being recorded accurately.

Risk: Errors in encoding SQ in the system

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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.

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

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Approved by:

____________________________________ Date: ___________________

Mr. Marvin Gray L. Lazo, CPA, MMT

Program Coordinator of BSA and BSACT

DOCUMENTATION

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