Your firm, Field CPA is auditing the financial statements of Miller Mail Order, Inc. (MMO) for the year ended January 31, 2023. This is the first time Field CPA is auditing this client. Miller Mail Order has reported Revenues in the amount of $42,000,000. All Revenues are on a credit basis. Based on your walk-through and consideration of the Audit Risk Model, you believe that controls at MMO are not very good and you have decided that the control risk is 60%. You have also compiled a list of possible errors and fraud that may result in the misstatement of MMOs financial statements [SAS 122 Au-C Sec. 315]

Requirements: Flowchart the 20 Possible Internal Control Procedures that Could Stop Errors and Fraud within your clients environment.

Use the headings: Sales Orders; Inventory; Shipping; Accounting.