indentify deficiency or recommendations

Q# 2 Rehman International is a manufacturer of electronics having factories across the country. The customers base is varied from retailers, whole sellers to individuals, to whom direct sales are made through their website. You are audit manager for Azhar Saeed & Co and are currently reviewing documentation of Rehman's internal control for the year end 31 Dec 2020. Rehman International has two mode of sales one via website which allow individuals to order goods directly and other orders are made via telephone. Online orders have a system to be accepted only if inventory records show availability and payment is made fully in advance while; telephone orders are taken manually by sales representative and inventory levels are checked after the call. Sales discount levels are decided by sales staff based on the negotiations with customer based on the telephonic call made to customers for both online and telephonic orders no set questionnaire or requirement is shared with the staff and they use personal judgment. If a discount has been given, it is added manually by the finance staff onto the invoice based on verbal discussions by sales staff. For telephonic orders, sales staff take details from customer and note them on a plain paper and afterwards the call they complete a pre-printed order form manually. All goods are sent via local courier services; who do not always record customer signatures as proof that the customer who ordered has received the goods. These forms having order details are sent manually to accounts and dispatch department and are not sequentially numbered Company recently announced that all sales staff having more than 50 orders in a month will be give 15% commission Over the past 12 months there have been customer complaints about the delay between sales orders and receipt of goods. Rehman International has investigated these and found that, in each case sales order had been entered into the sales system correctly but was not forwarded to the dispatch department for fulfilling. At month end all the orders details are shared by sales staff without any GRN, dispatch note via an excel sheet to Finance department for raising the invoices Rehman International has large number of customers; normally they are allowed 30 day time to make the payment, the finance director shared that based on the recommendation by one of the sale staff a whole seller having a bulk order which comprises 55% of our receivables is given 50 day time to encourage future business relationship