QUESTION 3 You are an audit senior in BJM Accountants and Auditors (BJM) and are currently reviewing documentation for Nadur Fashions Ltd's (Nadur) sales system in preparation for an interim audit visit. Nadur sources and sells high quality fashion garments. Its customers are predominantly high- end boutiques in regional towns throughout Ireland and the UK. Nadur has two principal directors: Joan Hennessey, who manages the day-to-day administration of the business, and her husband John who oversees the financial affairs of the company. A senior employee, Hayley Mackey, is responsible for processing revenue and receivables. The company has twenty sales representatives who visit customer boutiques. Each sales representative looks after a particular geographical area. They are responsible for managing relationships with existing customers, finding new customers and for generating customer orders. Orders are recorded on an e-order form which is referenced with the date and time the order was placed and the customer's e-initials where possible. The sales representatives then forward completed order forms to the warehouse.