You are an auditor that is obtaining an understanding of the controls of your client, Kama Appliances Limited. Kama is a home appliance manufacturing company that sells appliances and maintenance services. The controls around the sales process is as follows.

Wholesale, custom order and maintenance contract sales, are entered directly into the system by salespeople. The system then tracks the order's progress, tracking work in progress for custom orders. Because each customer order has different specifications, Kama does not maintain a master price list for custom sales. Instead, salespeople are provided with discretion to set pricing, based on the details of the order. Revenue on custom orders is recorded as soon as the salespeople enter the sale. Salespeople receive commission of 5% of each sale.

Credit is only offered to wholesale and custom order customers. To save time and improve customer relationships, salespeople are responsible for setting credit limits for new customers. The accounts receivable clerk follows up on getting payment on order when she has time. However new customers are hard to get a hold of for their payment.

Discuss 3 control weaknesses in the above process. Use the format: Weakness, Implication and Recommendation.