Functionality and Weaknesses of Bell Studio's Systems

This report focuses on describing the major functionality performed by the systems used by Bell Studio organization, including the cash disbursement system, payroll system, and purchase system. It also discusses the major drawbacks and internal control weaknesses identified within each system.

Running head: BELL STUDIO
BELL STUDIO
Name of the Student
Name of the University
Author Note

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Executive summary
The main purpose of this assessment is to understand the functionality performed by each
system. The Bell studio organization needs to understand the flaws within the system so that it
becomes easy to perform the business functions. Thus the report will focus on describing the
major functionality performed by the system. The three main systems that are associated with
the organization include the cash disbursement system, payroll and purchase system. Moreover
the report will describe the major drawbacks identified within each system along with the
internal control weakness.

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Table of Contents
Introduction.....................................................................................................................................4
Dfd for purchase system..................................................................................................................5
Dfd for payroll system.....................................................................................................................6
System flowchart for purchase system...........................................................................................8
System flowchart for payroll system...............................................................................................9
Cash disbursement system flowchart............................................................................................10
Internal control weakness associated with the system............................................................11
Risks associated with the systems.................................................................................................12
Conclusion......................................................................................................................................12
Bibliography...................................................................................................................................13

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Introduction
The main objective behind preparing this assessment is to discuss the information
systems that are being used within the Bell studio organization for the purpose of storing the
data. The assessment will focus on describing the Bell studio’s functioning. Bell studio
organization works with the main manufacturers from different countries for preparing their
product. This is one of the leading organizations that aim at delivering their product efficiently
without errors. This report will focus on describing the main internal weakness that are
associated with each system so that it becomes easy to understand the performance. The
report will include data flow diagram for the main systems that is the purchase system, payroll
system and the cash disbursement system. Later on the report will focus on describing the flow
of control throughout the systems. Hence it can be stated that with the help of these systems it
will become easy to understand the functioning of the system. After identifying the internal
weakness associated with the system it becomes essential to mention proper
recommendations that will help to overcome the issues.

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Dfd for purchase system
The above diagram is developed for the purpose of highlighting the main activities that
is taking place within the purchase system of bell studio. The major tasks that are performed by
the purchase system includes describing the goods that are received, receiving data regarding
each orders digitally, generating copy of purchase, preparing the ledger, sharing proper details
with vendors and selecting appropriate vendors for the purpose of placing orders. Other than
the the main entities associated with the purchase system includes vendor, cash disbursement
system, purchasing clerk, accounts payable clerk and the receiving clerk. On the other hand this
system is also responsible for performing the cash disbursement activity. The major entities
that are associated with cash disbursements system are the clerk that is responsible for

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performing the activities, sending signed cheque towards the system, conducting proper check
on the system so that the activities can be identified effectively. In order to provide proper
response towards the clerk, purchase order copy is being provided towards the clerk. After this
the treasure receives an entity cheque that helps in understanding the activities within the
system. Further the receiving clerk focuses on sending the invoice towards the system along
with the purchase copy.
Dfd for payroll system
The payroll system mainly focuses with processing the payments towards the
employees. The main entities that are associated with the payroll system include ledger clerk,
supervising staffs, payroll clerk, and accountant. The main purpose of having a ledger clerk is
that it is used for the purpose of receiving vouchers, registering into the system and filing the
voucher within the system. On the other hand the accountant is responsible for reviewing the
register details regarding payroll and receiving the cheques. Further the clerk is responsible for
sharing the accounts payable data so that perfect amount of money can be dispatched. The
supervising staff focuses on reviewing the working hour cards and ensures that proper data is
submitted so that they can process the amounts towards the employees. The payment can be
only calculated if the employee submits the details regarding working hours within the system.
These data helps in calculating the payments and ensures that exact amount is being processed
towards the employees.

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System flowchart for purchase system
The above diagram is being prepared for the purpose of understanding the main
activities that takes place within the system. The flowchart helps in analyzing the flow of
activities effectively.

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System flowchart for payroll system
With the help of above diagram it becomes easy to outline the functions performed by
payroll system. The flowchart helps to determine the activities that take place within the
system.

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Cash disbursement system flowchart
The cash disbursements flowchart is used for the purpose of understanding the
activities and flow of control that takes place within the system.

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Internal control weakness associated with the system
The systems associated with the Bell studio organization are cash disbursement system,
payroll system and the purchase system. The purchase system integration will lead to better
performance of the system. However it is observed that there is no perfect integration
performed on the system and hence this impacts the performance of the system. On the other
hand the payroll system aims at processing a correct amount of money towards the employees.
This will help in performing the tasks effectively within the systems. However it is observed that
there are several issues faced with the working of payroll system that are needed to be
mitigated so that they can perform the task effectively with minimum errors. The different
internal weakness associated with the payroll system will be described in this part of the
assessment. The cash disbursement system of the organization aims at performing the activities
that are associated with distribution of cash throughout the departments. The internal control
weaknesses are as follows:
Lack of controls: the cash disbursement system lacks in managing the controls and
hence it becomes difficult to decide the business activities that take place within the system. It
is observed that there is a high need to have proper control over the activities so that it
becomes easy to manage the functioning. However the bell studio organization does not have
any proper supervisor or personnel who can supervise the activities. This turns to be one of the
major weaknesses for the cash disbursement system.
Ineffective procedures: there are several issues faced with the improper adaption of
procedures. This results in managing the procedures effectively and organizing each activity so
that it can provide better benefits. The activities performed within the bell studio are ineffective
and does not follow a specific structure. This leads to impacting the performance of the system.
Thus with the implementation of irregular procedures it can be stated that the process of
organization becomes irregular. This problem is mainly faced with the cash disbursement
system.
Issues faced with continual adaption: there are several issues faced with the continual
adaption process. The continual adaption process has the ability to impact the development
process of the organization. Hence it becomes essential to control the functioning of the
system. This will help in performing the activities effectively. The control weakness mitigation
becomes important as it helps in ensuring that the system is able to perform the activities
within the organization.
Redundancy in data: data redundancy has a huge ability to impact the organization and
the performance of the organization. As there different personnel working on the system thus
the number of storing same data increases. This leads to taking huge space and impacts the
performance of the system. Hence it becomes essential to ensure proper storing and sorting of
the data.
Duties separated: the payroll system includes separated duties and this effects the
processing within the payroll. Each task is being reviewed by different persons and this leads to

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impacting the process within the organization. This leads to becoming one of the great
weaknesses within the system.
Time in developing product: with the increase in product analysis the time of producing
the product increases. By reviewing the process by different supervisors it involves huge time
and as a result this impacts the performance of the system.
Risks associated with the systems
The major reason behind mitigating the internal weakness is that it turns to be one of
the major risks for the system. Thus it becomes essential to identify the risk that gets generated
with the internal control weakness. The major risks are defined below:
 Increase in employee dissatisfaction rate will harm the working of the system. Once the
employee gets dissatisfied than they will lose the interest in working. Eventually this will
lead to hamper the performance of system.
 Ineffective procedure will lead to hamper the performance and thus it will eventually
lead to the performance of the system. Thus proper control over the system is needed
to be maintained within the system.
 Unorganized procedure will lead to hamper the performance of each system this will
affect the output of the system. Thus it becomes essential to ensure that proper control
is being maintained over the system.
 Purchase system faces a lot of issues while processing the request towards the system.
This eventually impacts the working of the system. Thus it becomes essential to
implement proper procedures within the system. The system needs to work effectively
based on the purchase system so that it can mitigate the risk.
Conclusion
Thus from the above report it can be stated that there are several internal weakness
within the system in order to overcome this weakness it becomes essential to have proper
control over the system. In addition to this there is a high need of proper supervising staff that
will look after the activities and will judge the results. Hence with proper management team
and effective control over the system it will become easy to improve the functionality
performed by the system. Thus it can be stated that with an effective support from system it
will become easy to manage the tasks within each system.

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