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 separation of duties 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 FIGURE 11.13 Systems Flowchart of the Cash Receipts Process