a. Prepare flowcharts of the steps described above—one flowchart for the sales / collection steps and a separate one for the acquisition / payment steps.

b. Explain how you would use the flowcharts you created and / or those illustrated in the chapter as an independent auditor for Barnes & Noble and / or as the bookstore’s director of training and development.

c. List and discuss at least two internal control strengths / weaknesses based on the flowcharts you created.