By

Tefi Putri Meliska

Aninda Puji
Nada Salsabila
1. Segregation of Duties
• - Walker Company must have tasks dispersed to different departments. Because it shows clearly that one
department handles so many tasks. In sales department, the person in charge to receive order, input, check
credit then validate it just in one person. In order to maximize time and maximize the order sales, Walker
Company must be able to see that different departments are assigned with their specific tasks.
2. Assess Control
• - Walker Company's computer department must see to it the importance of providing more computer units,
their business still dominated used manual documents. The organization management must implement controls
that restrict unauthorized access. No physical source documents for back-up, the destruction of files can leave
Walker Company with inadequate inventory record.
3. Inventory Control
• - Walker Company's sales department must always maintain file backups to prevent loss of sales records
since they only have a stands alone PC work station. Walker company’s must be able to purchase more
computers for fast and more reliable documents for their sale inputs to prevent manual procedures since
manual procedures may result to communication logs to employees or logs on transmitting order to purchasing
department.
4. Supervision
• - Walker company must have an authorize person, known as the checker to assist the checking and the flow of
inventories in the warehouse. Because in Walker, there is no supervision and validation processes. One
department there is also able to process conducted without the documents. This can impact to the inaccuracy
and inefficiency towards business. They must implement a controller department. The cash receipts department
typically reports to the treasurer who has responsibility for financial assets.