01 audit flow charts
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The document describes several processes that could be modeled with program flowcharts, including: 1) Calculating annual performance bonuses for employees at Dynamic Limited based on their category, service period, and scaled score. 2) Withdrawing cash from Creative Bank's ATMs using card and PIN or biometric authentication depending on the bank and transaction limits for failed login attempts. 3) Allowing customers of Care Laboratories to access their blood test reports online by logging in with a unique ID and password, having the report emailed, and signing off after a limited time period.
01 audit flow charts
- 1. Flow Charts 1 Q. Dynamic Limited intends to develop a computer program for the purpose of calculating annual performance bonus for its employees. There are two types of employees viz., permanent and contractual. All the employees have been classified into three categories A, B and C. Managerial staff is placed in category A whereas non-managerial staff are placed in either category B or category C. Employees in category A, contractual employees and employees whose service period is less than nine months are not eligible for the award of bonus. On a scaled score of 1 to 100, the amount of bonus for the eligible employees is determined as follows: Scaled Score No. of Basic Salaries 80 and above 80 and above 2.0 65 – 79 1.5 50 – 64 1.0 Less than 50 0.0 Prepare a program flowchart showing the process of calculation of bonus. Q. The ATM machines of Creative Bank Limited (CBL) contain biometric security features besides conventional PIN control. The customers of CBL have a choice either to use Card + PIN or Card + Biometric option. Customers of other banks can also withdraw cash from CBL’s ATM; however, they can only use Card + PIN option. A customer’s card is captured by the machine after three consecutive unsuccessful attempts. Required: Prepare a program flowchart showing the process of cash withdrawal from CBL’s ATM. Assume that transactions other than cash withdrawals are not allowed. Q. Care Laboratories (CL) allows its customers to access their blood test reports through Internet. At the time of payment the system creates a unique user ID and password which is printed on the payment receipt. The customer is allowed to log on to CL’s website on or after the specified date, to access the report. After logging on to the website the customer is required to input his email address after which the system automatically sends the test report to that email address. After sending the email, the system automatically signs off the customer and displays the message: “Your report has been sent to your email address.” If the customer tries to log on before the report receiving date, the system displays the message: “Your report would be available on the date specified on your payment receipt.” The user ID and password is valid only for fifteen days after the date on which the report becomes available. Required: Draw a program flowchart to depict the above process from customer sign in to automatic sign off.
- 2. Flow Charts 2 Q. Sirzameen Bank Limited (SML) has launched a promotion for its credit card customers. According to the promotion, the customers will receive a gift voucher worth Rs. 500 with their monthly bill if they spend Rs. 15,000 more than their last month spending and their last month bill is not less than Rs. 10,000. Draw a flow chart showing the above process. Q. The Valley Bank (VB) has two types of credit card members viz. Gold card members and Silver card members. You are required to construct the flowchart of a program that will generate a list of each type of members showing the credit limits utilized by each member and the total of each list. Q. Cancer Cure Centre (CCC) is a large hospital for diagnosis and treatment of cancer. Patients’ bills are processed and approved by the computer. A discount is given to patients who cannot afford to pay the hospital bill. Management has laid down the following rules: (i) For patient bill above Rs. 100,000, a discount of Rs. 15,000 plus 50% of the amount exceeding Rs. 100,000 is given, provided the patient does not have any outstanding dues. (ii) For patient bill above Rs. 50,000 and upto Rs. 100,000, a 30% discount is given on amount exceeding Rs. 50,000, provided the patient does not have any outstanding dues. (iii)For patient bill less than Rs. 50,000 no discount is given. (iv) If the patient has any outstanding dues, the case is referred to the Financial Counselor. (v) Details of payments are printed out after each record has been processed. Required: Construct a flowchart for CCC’s payment operations. Q. A medium size manufacturing company has following order fulfillment process: Orders from the wholesalers from all over the country are received by visiting salesmen and by telephone/fax. Salesmen or sales clerk attending the order fills an order form. Filled order forms are sent to Accounts Receivables/Credit Control department. They check order for customer credit limits and over due invoices. Approved orders are sent to Finished Goods Warehouse. Here store clerks check availability of goods and prepares Delivery Challans (DC). On the basis of DC goods are picked and delivered to delivery van. DC is stamped as “delivered” and sent to Accounts Receivables/Credit Control department. Accounts Receivables/Credit Control department raises an invoice in a computer system. The system also produces Customer Ledgers, Sales Reports and Control totals for positing to General Ledger. Required: (a) Flow Chart the entire system with the objective of developing Customized Ordering System which is to be integrated with the sales system. Q. Mr. X approached an ATM machine to draw an amount of Rs.5000/-. He inserted his ATM Card into the machine and entered his pin code on prompt. He also entered his choice of getting only 1000 currency notes. The machine served his request. Draw a program flow chart of the ATM machine for completing this task.