The Bothell Widget Company billing and accounting departments have decided to assign one employee to each of its customers. This employee will be responsible for granting credit to the entity and then handling the billing and collections. The company believes this will result in better customer service, because the entity will only have to deal with one person and that one person will be very familiar with the credit terms, billing, and collections.

Q1: As an auditor, would you agree with the company's decision on this structure? If yes, why would this be a good decision? If no, why is this a bad decision?

Q2: Would you need to change any of your audit control or substantive procedures as a result of this new process?