Using the systems flowcharts of Figure 11.11 (p 427) and Figure 11.13 (p 433), discuss how each of these processes implements the concept of separation of duties from Chapter 8. For each of the two processes, be specific as to which entity (or entities) performs each of the four data processing functions mentioned from Chapter 8. If not all four data processing functions are included in the flowchart, identify which are missing.

FIGURE 11.11 Systems Flowchart of the Billing Process ACCOUNTS RECEIVABLE (Billing Section) COMPUTER Start P-1 Request shipments to be billed P-2 Prepare and display "Shipments not yet billed Shipments not yet billed Select shipments to be billed and prepare batch total BT Enterprise database M-1 P-3 P-4 P-5 Create and print invoice, update AR, sales event, and GL data, send Billing completed' notice with amounts posted to AR and related accounts Select shipments and execute billing program P-6 Billing completed, changes to AR and related accounts Invoice P-7 M-2 Customer P-B Compare batch totals with changes to AR and related accounts Error routine not shown End FIGURE 11.13 Systems Flowchart of the Cash Receipts Process Cashier ERP System Payment applications Lockbox Save remittance fille P-1 P-2 Each moming Validated remittance totals Enterprise database Request remittance fille totals Display remittance flle totals Request payment application edits Edit data, display totals Remittance fle totals P-5 P-6 AR discounts, total amount P-7 P-3 Compare totals Error routine not shown Error routine not shown Compare totals P-4 P-4 E-malled lockbox totals Record payments, update GL Request payment application update M-1 M-3 M-4 E-mail valdated totals AA and GL updates complete P-B M-2 End