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With reference to section 2. Purchasing of inventory, and the information presented under Receiving of goods, recommend, in detail, improvements to the current receiving of goods function of Desist Ltd. 2. Purchasing of inventory General Desist purchases inventory from local suppliers via the internet. They then sell the inventory to the general public. Each of the 10 distribution warehouses are responsible for ordering and receiving their own inventory. Standardised procedures are established by Desists management and should be adhered to by the warehouses. Discussions with management at each of the 10 warehouses revealed that the personnel at only 7 of the warehouses were aware of the existence of these standardised procedures. A predetermined mark-up percentage is added to the purchase price of an item to calculate the selling price to the public. This mark-up percentage is stipulated in the standardised procedures available to all warehouses. The mark-up percentages were last updated in 2015. 83 HAUD331-1-July-Dec2022-FA2-MS-V4-18032022 ANNEXURE I: FORMATIVE ASSESSMENT 2 Ordering of inventory Desist's management believes that using the internet is the best and only way to conduct business. They believe that the most competitive prices are obtained through internet searches and bulk purchases. Each warehouse has its own ordering department. Each ordering department has a few Ordering Clerks in the department. The number of Ordering Clerks depends on the size of the warehouse. Each Ordering Clerk is equipped with a personal computer and internet access. Their main task is to search the internet for low and competitive prices with discounts on bulk purchases. As soon as an Ordering Clerk identifies a "bargain/offer" on the internet, the Ordering Clerk has the authority to immediately place an order with the relevant supplier. The Ordering Clerk must obtain an order confirmation document from the supplier when the order is finalised. The order confirmation is then filed in an order file that is kept by each Ordering Clerk. A copy of this order confirmation is sent to the goods receiving department. Receiving of goods The goods receiving department receives a copy of the order confirmations from the Ordering Clerk at the ordering department. Each warehouse also has its own goods receiving department with several Goods Receiving Clerks. Upon the arrival of the supplier's delivery vehicle, goods are offloaded in the goods receiving area of the warehouse. Any available Goods Receiving Clerk then obtains the delivery note from the supplier's truck driver and inspects that the quantity of the goods received corresponds with the supplier's delivery note. Consistent problems with theft have been experienced at two of the warehouses, leading to significant losses for Desist. Management is under the impression that the issues are experienced owing to fraudulent activities by some of the company's personnel. These cases of theft are still under investigation