Discuss the deficiencies in the following audit program for the tests of controls over the sales order process of Skylark, a cable TV home shopping channel.

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Working Paper Step Reference 1 2 3 5 6 9. 7 00 Audit Procedure Observe telephone operators for compliance with control procedures related to credit card entry. Trace sample of daily totals in sales journal to the general ledger. Review a sample of transactions for amounts which exceed established customer limits for the credit manager's initials. Review system documentation for effectiveness of computer security over transaction data and credit card numbers. Input dummy sales data into the sales order system to review the computation of the proper sales tax. Input invalid customer numbers and inventory control numbers to test check digit routines. Verify a sample of initials on reconciliations of batch control tickets that require exception processing. Perform analytical procedures on reasonableness of sales return estimates. Performed by?