Process Partner Steps Intention Authority/Action Access Controls Application Controls Authorize Partner with proper Supervisor Partner System must provide Production authority authorizes must authorize authorizing authorization order production to production production number control, ensure finished >$5,000. cannot modify default values, and goods are available inventory range and limit to meet expected records. checks; must also demand. create audit trail. Issue Raw Issues from raw Partner issuing Partner recording System must only Material material according material must not issue of material allow partner to enter to bill of material be same partner cannot modify bill the number of items recorded accurately. who authorized of material. issued based on bill production. of material, subject to range and limit checks on quantities; date defaults to current date. Perform Work Direct labor costs Partner Partner recording System must provide recorded promptly performing direct labor costs control numbers, and accurately. labor must not cannot modify hours, costs range, be same partner production and limit checks; date authorizing authorization. defaults to current production. date. Inspect Work Inspection ensures Partner Partner recording System must provide and Discard that only products inspecting inspection cannot limit checks; date Defects meeting quality work must not modify inventory defaults to current standards are be a partner records. date. allowed. performing work. Complete Finished product Partner placing Partner recording System must default Production inventory must be products in update of date to current date; updated promptly finished inventory inventory records inventory update and accurately. must not be cannot modify limit is based on same partner production authorization. authorizing authorization. production