In this part of the assignment you are to determine whether GBI has effectively assigned its employees to each of the 26 sales tasks listed above. That is, you must assess whether GBIs SOD constitutes good control control that is not too expensive or overburdening but protects the company from fraud and errors. You may reassign tasks to each of the employees listed or assign tasks to other GBI employees not currently involved in the sales-to-cash process. Hint: It may be helpful to reference the risk assessment you completed in part 1. By assessing whether specific risks are reduced by segregating certain duties, this can help you analyze incompatible tasks.

	Sales Rep	Sales Support Staff	Accounts Receivable	Inventory Clerk	Shipping Clerk	Billing Clerk
1. A customer sends a purchase order for off-road bicycles to a GBI employee
2. A GBI employee compares the customers purchase order to determine if the customers master data is in the system and is correct.
3. If the customer master data is not in the system or is incorrect, then the master sales and distribution data for the customer is entered by a GBI employee.
4. If the customer master data is not in the system or is incorrect, then the financial data (such as banking information and GBI reconciliation account) for the customer is entered by a GBI employee.
5. If the customer master data is not in the system, then a GBI employee checks the credit rating of the customer and assigns a credit limit and credit terms.
6. A GBI employee checks inventory availability.

Using the same format as the above matrix, create an Excel spreadsheet to include all the above roles and tasks, and add any of the following roles to your new matrix that you feel are necessary to accomplish appropriate segregation of duties controls: Receptionist, Secretary, Mailroom Clerk, Warehouse Assistant, Treasury Clerk, Treasurer, Accounting Manager, Controller, Office Manager, Maintenance Supervisor, and others (TBD).

Now reassign tasks, where appropriate, to each of the employees listed in the original matrix or assign tasks to other GBI employees not currently involved in the sales-to-cash process (the new roles from above that you are adding to your spreadsheet). Hint: It would be helpful to reference the risk assessment you completed in part 1.