I find the best approach in understanding any of the organizational processes is to ask questions. Before we can ask questions we need to look at the underlying source documents that are created within the process. The first document in this exercise is a sample sales order. Study the sample sales order and think of the areas that would need to be altered to gain access to the value and perpetrate a fraud. Who are the people that are in a position to alter the document? What controls are in place to protect the value? What controls are needed after you have reviewed the document?
After you have looked at the sample sales order gather your thoughts and than read the sales order commentary. Develop your ideas before looking at the sales order with comments. The sample sales order with comments has been analyzed to formulate questions and ideas that you can arrive at by using the source documents associated with the process being analyzed. Documents are critical in developing supportable findings. Whenever possible speak to documentary evidence when formulating your fact findings.
