Marketing system provides some useful insights regarding the sales order. Different departments use this information. For instance, the production process uses this information to forecast the expected sale for next month. The production clerk uses this to create an online production schedule. From this schedule, the system automatically prepares weekly online work orders to be used by the production department. The production supervisor assesses the work orders from his terminal and prepares the necessary paper-based move tickets and materials requisitions. Then, the move tickets and two copies of the materials requisitions are distributed to each work centre. Later, work centre employees submit the two copies of the materials requisitions to the warehouse in exchange for materials and sub-assemblies. If additional new materials are needed beyond the standard quantity, the supervisor issues additional materials requisitions. Work centre employees record their work hours on paper-based job cards and send them to the accounting department. After the production is completed in a work centre, the move ticket is submitted to the accounting department. Upon the completion of a production batch, the production supervisor closes the open work order file. The warehouse manager files one copy of the materials requisition and updates the materials inventory file in the computer in her office. The manager then sends a second copy of the materials requisition to the accounting department. At the end of the day, the manager prepares a digital journal voucher and post it to the general ledger control account. The accounting clerk assesses the work orders and set up a work-in-process account for a production batch. Throughout the production period, the clerk also receives move tickets, job tickets, and materials requisitions, which he uses to post to the work-in-process account. At the end of each day, the accounting clerk prepares a digital journal voucher and post it to the general ledger control account to reflect the status of work-in-process and to record transfers of work-in-process to finished goods inventory. Required: Analyse the risks associated with the following business processes of a manufacturing company.