F&Y is in the industry of computer sales. Its main competition is other major mail-order computer companies. Its market share is small compared to the industry leaders, but it hopes to increase its share by becoming more responsive to its customers' orders through reengineering its sales order processing system. F&Y has 147 employees, and the main office is located in St. Paul, Minnesota. F&Y sells desktop computer systems that it primarily manufactures itself, with a few parts purchased from third-party companies. It offers many different packages to accommodate its end-user customers, about 15 different bundles in all. Customers pay on credit terms and receive a satisfaction guarantee for 30 days after receipt of their computers. F&Y's suppliers include a few different microcomputer chip and software manufacturers whose products F&Y packages with its computers. F&Y's warehouse is located at the main office in St. Paul. Last year, F&Y's market share dropped in comparison to its competition. A survey revealed that one reason was because customers were not getting their computers on time. The lead times were too long and were always a day or two late. Customer orders need to be sent out the day they are received, and inventory records need to be updated as orders are placed to be able to accurately tell customers how long a lead time is or whether a back-order is necessary. The board of directors also suspects that internal control weak- nesses exist that might lead to internal fraud. When customers need to order new computers for their homes or offices, they call F&CY to place an order. All sales are made via an order document. F&Y gives these to its usual customers to complete; it may be mailed or faxed to the company, or a telephone order may be placed. In this case, sales representatives transcribe the order to a formal sales order document. Existing customers pay via credit, usually through existing accounts, while new customers must have a new account established. A customer's account record includes his or her name, address, phone number, background history with the company, and F& Y's formally assigned unique customer number. Usually Sam, from the sales department, will create the formal sales order and send it to Chris in the credit department.