Beach Beauties Corporation (BBC), is a regional wholesaler of women's swimwear andbeach attire. The company is located in Jacksonville, Florida, and it sells to retail stores inresort communities in Florida, Georgia, and the Carolinas. BBC employs six salespeople,with each one having responsibility for collecting sales orders from one of the followingterritories: Southern Florida, Florida Gulf Coast, Eastern Florida, Georgia, South Carolina,and North Carolina.Each sale representative mails seasonal catalogs to the customers in his or her territory.Online catalogs are also provided via the company's website. Sales orders are obtaineddirectly by the sales representatives via e-mail. On a daily basis, the sales representativessubmit orders to the corporate office via the Internet; a web browser client is used to enter thee-mail orders into a dedicated web server. The sales representatives maintain files consistingof each customer's e-mail orders, accompanied by a printout of the sales orders enteredin thecomputer. All deliveries are sent via common carrier from the Jacksonville headquarters toeach of the customer locations.Recently, BBC has experienced delivery problems. Namely, a few retail stores located on theeastern Georgia seaboard have claimed that they never received their deliveries. EllenHainett, BBC's controller, has been investigating these problems along with Alex Ruminez,the Georgia sales representative. Through her review of the shipping records, Ellendiscovered that each of the problem scenarios involved shipment to a warehouse rather thanto the customer's retail store. Interestingly, the sales order files maintained by Alex indicatethat shipment should have been set up for delivery to the respective retail store locations.Uponfurther investigation, Ellen reviewed the company's access log and verified that Alex'sand the other sales representatives' authorized passwords were the only ones used to accessthe company's web server.
1. Define the objectives of the studied object
2. Identify the possible potentialfaults, disorders, impactsor holds
3. Perform theauditprocess, identify and evaluate internal controlsor actionstaken