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BPMN and Application Controls
创建日期：2024-09-04 17:25:14
标签： Application
BPMN and Application Controls

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Part A: BPMN and Application Controls


Case Information

TechCo is a dynamic company specializing in cutting-edge software solutions. Their success hinges on efficient procurement processes, ensuring timely delivery of essential resources while maintaining cost-effectiveness.

The Players

1. Alice (Procurement Officer):

o Alice is meticulous, detail-oriented, and passionate about optimizing procurement workflows.

o She’s responsible for managing purchase orders and supplier relationships.

2. Bob (IT Manager):

o Bob oversees TechCo’s technology needs.

o He initiates requisitions for software licenses, hardware, and cloud services.

3. Charlie (Accounts Payable):

o Charlie handles invoices and payments.

o His desk is adorned with a “Pay It Forward” mug.

The Journey Begins

Requisition

· Bob realizes TechCo needs additional storage for their expanding data.

· He submits a requisition, detailing the storage requirements and urgency.

Purchase Order Creation

· Alice receives Bob’s requisition.

· She creates a purchase order, specifying the storage provider, quantity, and cost.

· The PO is sent to the supplier.

Goods Receipt

· The storage arrives at TechCo’s doorstep.

· Bob inspects the delivery, ensuring it matches the PO.

· He signs off on the goods receipt.

Invoice Verification

· The supplier sends an invoice to Charlie.

· Charlie meticulously compares it with the PO and goods receipt.

· He confirms the accuracy of the charges.

Payment

· Charlie initiates payment to the supplier.

· The “Pay It Forward” mug smiles approvingly.

· The transaction is recorded in TechCo’s financial system.

Here is a helpful summary of the process steps:

Process Steps:

·

o Requisition:

§ An employee submits a requisition for needed goods or services.

o Purchase Order Creation:

§ Based on the requisition, a purchase order (PO) is generated.

o Goods Receipt:

§ Upon delivery, the goods are received and verified against the PO.

o Invoice Verification:

§ The received goods are matched with the supplier’s invoice.

o Payment:

§ Once verified, payment is initiated.

Questions for Part A:

1 A.

You are required to document this procure-to-pay process as documented in the case study above using BPMN.

The BPMN may be drawn in Signavio or neatly hand-drawn.

It must:

· Only contain one swimming pool (TechCo)

· Offer appropriate master data and event data

1B.

You are required to offer one sample of a control (manual, hybrid or application) in the current process and you are required to suggest one improvement to the current process (this may be an improved control or an improvement in the process itself)

1C.

You are required to identify and explain what benefit the hard skill of process mapping offers you as an accountant; and identify and explain two soft skills that you may need to use or develop if you were asked to gather your team's processes for mapping and then process improvement.

Additional Information for the Procure to Pay process can be obtained from the prescribed readings and in particular the prescribed text book offers an example for your review on page 102 ie: Accuflow cash disbursements process and a sample solution on page 111. Although this is not the procure to pay process in its entirety is offers some helpful logical reading.

Additionally, the Kay and Ovlia text book offer very helpful and easily consumed information on BPMN along with diagramatic examples. This would be my go to text for this work.

Therefore, it could be implied that accountants may have an impact across the entire spectrum of sustainable development goals by integrating these sustainability principles into their financial practices, reporting, and decision making within organisations. [Generative AI was used to create this sentence 10th January 2024]

Part B: Accountants and Advancing United Nations Sustainable Development Goals (UN SDG's)

'On 25 September 2015, a process led by the United Nations (UN) resulted in the 193 Member States adopting 17 global Sustainable Development Goals (SDGs) seeking to end poverty, fight inequality and injustice, and tackle climate change by 2030…..They define the agenda  for inclusive economic growth through to 2030 and were developed with inputs from business, academia and nonprofit organisations globally……If the SDGs are to be met, business is likely to play a major role and may also have a lot to gain.’

Why Sustainable Development Goals should be in your business plan (2017, 9 March). Why Sustainable Development Goals should be in your business plan | EY - USLinks to an external site.

B1. Choose two UNSDG’s that are of interest to you personally

Briefly explain the goal and examine how as an accountant you will be able to influence or impact the outcome of this goal for either your organisation, for you personally, or for society

Each UN SDG analysis/discussion has a maximum response of 200-250 words.

Creative, innovative and insightful discussions are encouraged.

Here you will find the UN SDG website: THE 17 GOALS | Sustainable Development (un.org)Links to an external site.

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MOEC0021 STA 106 ENGG 1300A ENGG 1300 OLET1139 STAT 3503 STAT 206 FEM11149 ELEN 4720 COMP20003 SOLA1070 CS574 C11CS LINB29H3 MAST90083 ECON7200 STAT 610 LINB29 DSM-5 COMP3161 EEEN40010 MATH 4431 K353 STA 3386 IERG4300 COMS W4167 ENG5298 AMME 2302 CS3910 COMPSCI 320 STATS 369 GR5242 COSC 328 CSCI435 MGTS1301 INFS2200 COMP3900 CIS 375 Module AE03 COMP3121 CS260 HAM503 MGMT5050 INT3075 COSC 285 GEOL0029 GEGE2X01 STAT1201 MATH1061 MMF1941H STAT 5060 CS 520 COMP 4320 MSIN0104 000T FINS3648 ECMT2160 ECON4003 Phys 129L CSE 142 CS 3130 MGEB01 EECS 340 Finance (20443/20444) ECMM149 COMP5310 EEEN60180 CSC 111 AT2 CSCI 4430 STAB57 MA/CSC 427 MATH322 D100 CSCI544 CITS3004 CI6227 CSE 565 APCO 1P01 852L1 ELEC S411F COMP3207 STATS330 ECON7530 FIT5149 CSI4104 CMPT 371 COMP201 SEHS4696 FI4003 MATH6182 CG1 WS MATH401 MGT 205 QTM 110 COMP 0137 MACE12201 FIT5210 ECE 544 BISM7206 HUDM 6055 ECON3203 STATS 210 MSCI 570 MATH6173 COMPSCI4039 Accounting COM3503 AOE2024 ECON213 PSYC10004 Control Data 100/200A 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