Mercy Company is a manufacturer of sports equipment and is a new audit client for your firm. You are an audit supervisor of SLP Company and are currently preparing for the forthcoming interim and final auditfor the year ending 31 October 2020. You are required to document and assess the sales system, recommend control improvements to deal with a specific fraud issue as well as undertake substantive testing of revenue. Mercy Company sells a range of large and small sports equipment retailers in several countries. Sales are made through a network of sales staff employed by Mercy Company, but new customer leads are generated through a third party company. Sales staff are responsible for assessing new customers' creditworthiness and proposing a credit limit which is then authorized by the sales director. The sales staff have monthly sales targets and are able to use their discretion in granting sales discounts up to a maximum of 10%. They then record any discount granted in the customer master data le. The sales staff visit customer sites personally and orders are completed using a two-part pre-printed order form. One copy is left with the customer and the other copy is retained by the sales person. The sales order number is based on the sales person's own identification (ID) number. The company markets itself on being able to dispatch all orders within three working days. Once the order is taken, the sales person emails the finance department and warehouse dispatch team with the customer ID and the sales order details and from this a pick list is generated. Sequentially numbered goods dispatched notes are completed and filed in the warehouse. Sequentially numbered invoices are generated using the pick lists for quantities and the customer master data le for prices. Standard credit terms for customers are 30 days and on a monthly basis sales invoices which are over 90 days outstanding are notied to the relevant sales person to chase payment directly with the customer. Question: In relation to the Mercy Company's sales order procedure, identify and explain how Mercy Company should implement the necessary steps and control to shorten the process time and create a smoother experience for customer