You are the auditor of Lahore Stationery, and you have been asked to suggest how audit work should be carried out on the sales system.

Lahore Stationery Ltd sells stationery to shops. Most sales are to small customers who do not have a sales ledger account. They can collect their purchases and pay by cash. For cash sales:

(a) The customer orders the stationery from the sales department, which raises a pre-numbered multicopy order form.

(b) The dispatch department make up the order and give it to the customer with a copy of the order form.

(c) The customer gives the order form to the cashier who prepares a hand-written sales invoice.

(d) The customer pays the cashier for the goods by cheque or in cash.

(e) The cashier records and banks the cash.

Considering the deficiencies in the above process. State the improvements / changes in the process that you would recommend to the management to overcome the deficiencies.