Baker Manufacturing company has the recently implemented a new general and reporting systems. The systems allow the various accounting subsystems to enter and update the general ledger. All department all allowed to enter adjusting entries and chart of account changes. There are specific steps that must be followed in order to enter transaction and adjusting entry information. Specially, in the transaction entry input screen, the user is required to input the first letter of their first name and their last name. The user then enters the journal entries and adjustment entries. Baker Manufacturing company is striving to be a "paper-free" company. Therefore, no paper documents are required to support the entries. During the recent month, the following errors and concerns were identified:

a/ a number of journal entries were not approved by department managers prior to being entered into the system.

b/ a vendor accessed the reporting system and copied the financial statement of Baker.

c/ the computation of the depreciation adjusting entry was wrong- the formula used on the spreadsheet was missing a decimal.

d/ a number of managers reviewing the reports generated by the system complained the format of statements made it difficult to read but they agreed the amounts were accurate and a

e/ the journal entries entered by the revenue subsystem were deleted by the employee entering the payroll entries-the accounts were updated but there is no record of the revenue entries.

Required: Identify five control procedures that the Baker Manufacturing company should implement to address the problems.