You are the senior on the audit of Smartpart (Pty) Ltd, a company which wholesales a large range of motor vehicle accessories to garages, panel beating businesses and specialist accessory shops. The company sells only on credit to account holders. Smartpart (Pty) Ltd has expanded quickly over the past few years and the accounting system and related internal controls are proving to be inadequate. You have therefore requested various members of the audit team to document the company's systems to enable you to evaluate them. One of your best trainees, Anton Goosen, has presented you with the following narrative pertaining to certain functions in the revenue and receipts cycle: Order receiving/sales authorisation • No aspect of the order receiving function is computerised. • Orders are received by phone or mail. • Customers sometimes place an order by phone and within two or three days send a written order to confirm the phone order. • When a customer phones, the call is put through to Eddie Mercs, the sales order clerk. • On taking the call, if he does not recognise the voice of the caller, he asks for the customer's name and confirms that the customer has an account by