Make a AIS or Auditing Flowchart

Meter readers for Sierra Utility Company manually record the meter readings on a meter reading form. After completing their rounds, meter readers turn these documents in to the computer department in batches. The Information on these documents is keyed in. Errors displayed on a computer monitor are corrected and the computer system creates a Meter Readings computer file along with a hard copy batch control total. The batch control total is sent to the Internal Audit Department. The previously mentioned manual documents are led in the computer department. NOTE: All electronic computer les are on magnetic disk. The disk le of'the meter readings rst goes through a computer run that sorts by customer number and writes the results to a new (and different) file. The sorted transaction le is . processed against the customer master le. The result of this second run is a printout of a two- copy customer bill. Both copies of the customer bill are sent to the Mail Processing Department where employees manually record the bills in an accounts receivable journal. The employees then manually ' prepare copy 1 of the bills for mailing and send the bills to the customers. Copy 2 is filed by customer number in the Mail Processing Department