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