When a shipment is made, the Shipping Department prepares a shipping order form in three copies. The first copy is sent out with the goods to the customer as a packing slip, the second copy is forwarded to the Billing Department, and tile third copy is sent to Accounting. The Billing Department, before filing the order, uses the information to prepare a two-part sales invoice. The first copy of the sales invoice is sent to the customer, and the second copy is forwarded to Accounting. Periodically, Accounting matches its copy of the shipping order with its copy of the sales invoice and files them alphabetically by customer name. Before doing so, however. Accounting uses the copy of the sales invoice to post the sales entry in the subsidiary accounts receivable ledger.
Required: 

(1) For use in appraising internal control, prepare a flowchart covering the flow of documents just described. 

(2) List those deficiencies and or omissions revealed by the flowchart which would lead you to question the internal control.