SET B: PART 1

a) Using suitable software, prepare the following documentations for of

SESB Sdn Bhd:

i. A table of entities and activities

Purchase Order
Table of entities and activities
Entities Para Activities
Store Executive 1 Reviews the inventory cards and lists all products
for reordering purpose
Store Executive 1 Decide on the purchases based upon the minimum
inventory needed for each product together with the
minimum order quantity specified by the vendors to
determine the ordered quantity
Store Executive 1 Refers to the ‘Vendors’ file for identifying the
vendor to deliver the ordered inventories
Store Executive 1 Prepares a pre-numbered purchase order (two
copies)
Store Executive 1 Notifies the respective vendors on the purchase
order details via e-mail/tax
Store Executive 1 Filed the purchase order forms in ‘Incoming
Purchase Order’ file by date while waiting for the
delivery
Vendor 2 Fulfill the order and delivers the ordered inventories
to SESB’s receiving dock
Operation 3 Handle the receiving process
Employees
Operation 3 Takes out the respective purchase order copies from
Employees the ‘Incoming Purchase Order’ file when the
delivery arrives
Operation 3 Inspects the inventories received for possible
Employees damage
Operation 3 Verifies that the inventory description and the stated
Employees quantity on the vendor’s delivery note are consistent
with the information in the purchase order
Operating 3 Simply verify the quantity received as per delivery
Employees note without physically inspecting and counting the
 number of inventories arrived
Operation 4 Signs the designated section for receiving
Employees information in the purchase order form and specifies
the receiving date in the purchase order copy
Operation 4 Keeps the purchase order copies together with the
Employees vendor’s delivery note into a ‘Completed Delivery’
file by the date of receiving
Store Executive 5 Reviews ‘Completed Delivery’ file for all completed
purchase orders
Store Executive 5 Updates the quantity received onto the respective
inventory card
Store Executive 5 Forwards the original copy of the purchase order to
accounts unit
Store Executive 5 Second copy of the purchase order and vendor’s
delivery note is kept accordingly in ‘Completed
Delivery’ file

Cash Disbursement
Table of entities and activities
Entities Para Activities
Account Officer 2 Temporarily files the purchase order (by supplier
name) in ‘Incoming Vendor’s Invoice’ while waiting
for the invoice to arrive from the vendor upon
receiving the purchase order copy
Account Officer 2 Takes out the respective purchase order copy that
matches the vendor’s invoice when the vendor’s
invoice arrives
Account Officer 3 Records the vendor’s invoice by keying-in the
reseller’s ID
Computer Program 3 Reads the vendor’s master file and displays the
vendor’s details on screen
Account Officer 3 Records the vendor’s invoice details onto the system
Computer Program 3 Edits and checks the invoice details entered for
possible data entry errors
Computer Program 3 Records the transaction into the purchase file and
updates the respective vendor’s file and
subsequently the general ledger master file
Account Officer 3 Prints the accounts payable summary and files
together with the purchase order copy and vendor’s
 invoice by the invoice’s due date into an ‘Open
Invoice’ file
Account Officer 5 Checks on the invoice for payment file’ for any
outstanding invoices that are becoming due within
that week
Account Officer 5 Takes out the invoices with the attached purchase
order copy and enters the vendor’s details into the
SESB’s accounting system (account payable cash
payment module)
Computer Program 5 Retrieves the respective vendor’s record from the
vendor’s master file and displays all pending
invoices on screen
Account Officer 5 Chooses the invoices for payment and records the
payment details
Computer Program 5 Records the transaction into a cash disbursement file
and creates a payment voucher register file
Computer Program 5 Updates the vendor’s master file and general ledger
master file for all transactions entered
Account Officer 6 Prints a payment voucher for the respective invoices
due for payment
Account Officer 6 Forwards the payment vouchers to Jason, the
account manager for payment processing
Account Manager 6 Makes a payment using online banking to the
respective vendors as per the payment voucher
Account Manager 6 Given back the payment slip to the account officers
for filling purpose
Account Officer 6 Attaches the purchase order, vendor’s invoice,
payment voucher and the payment slip into the ‘Paid
Invoice’ file based on the payment date
Account Officer 7 Produces a report from SESB accounting system
comprising of purchase summary, accounts payable
summary, and total cash disbursement of the month
Account Officer 7 Forwarded the reports to the general manager
 ii. A context diagram

Decide on purchase
Record transaction
Computer
Store Executive Program
Prepare pre-
numbered
purchase order

Receive purchase order copy Keep purchase order copy

Purchase and
Cash
Disbursement
Sign purchase order
Procedures

Record vendor’s invoice

Purchase order

Operation
Account Officer
Employees
Payment voucher

Vendors
VII) Logical data flow diagram
I) Purchase Order
Inventory requisition

Store executive

Purchase order
Vendors
1.
Prepare
purchase
Inventory sub data
order
Vendors data

Deliver ordered inventories

Purchase order
2. 3.
ReceiveReceiving information Update
purchase inventory
order received

Open/close req data

Receiving information
Store executive

Inventory summary 4.
Management
VIII) Flowchart
Purchase order Cash disbursement

Checks
Store Executive outstanding
invoices

Purchase order
requisition
Takes out
invoices

Refer
vendor’s
file

Vendor’s detail to
accounting system

Prepare
pre-
Display
numbered
pending
PO
invoices

Purchase order

Record
payment
details
Notifies vendor by
email

Record cash
disbursement

Incoming
purchase
order
Update
vendor’s
master
file

Verifies
purchase
order

Print
payment
Completed voucher
delivery
 Forward
payment
voucher

Purchase order, vendor’s

invoice, payment voucher,
payment slip

Paid
invoice
file

Purchase summary,
accounts payable
summary, total cash
disbursement

management
b) Assess at least THREE (3) possible strengths of internal control
procedures that are present in the SESB Sdn Bhd’s. Provide your
justification as to why each of the strengths identified is essential for an
effective internal control procedure.
1. SESB Sdn.Bhd are operates effective and efficiently because the company
required a separation of duties which is the each of duties have employees.
This is essential for an effective internal control procedure because an
assestment of internal control effectiveness has to evaluate the required
separation of duties. A controlled task having several elements must be
executed by several different employees. For example, Azlina, the sales
officer is responsible for sales order, Selamat is responsible for store
executive, Sandra the SESB’s front office executive and Shima, an
account-officer which is in-charged for cash receipts.
2. SESB Sdn.Bhd have control the risks which is the storeroom area is
securely locked and only accessible by the authorised employees. The
company has access controls to ensure that only authorized personnel have
access to firm assets. Then the 2,000 square feet storage area is also
equipped with the fire extinguishers and smoke detectors which is the
company aware about the risks that they might be faced. This is essential
for an effective internal control because it will identified who is
responsible for each aspect of security and safety for personnel. It will
essential to control the activities in order to ensure that appropriate actions
are taken to deal with the risks.
3. SESB Sdn.Bhd have made a back up file for sales order and the cash
receipts in order to prevent fraud that made by one party to another party.
Selamat, the store excutive instructs the operation employee to complete a
duplicate copy of the delivery note by specifying the sales order details
and the delivery agent. The delivery agent retains the second copy of the
delivery notes, the operation employee provides the original copy of an
annotated delivery note to Selamat for recording purpose. Then, SESB
Sdn.Bhd have a good in monitoring activities which is using accounting
software in office, Shima enters the delivery details into the respective
customer’s account. She keys in customer details, the product codes and
quantity delivered. Upon saving the sales invoice details, the system
automatically records the transactions into the sales journal and updates
accounts receivable and general ledger master files. In order to prevent
fraud, Shima requests the accounting system to print two copies of sales
invoices.
PART 2

Recommend to the Malaysian Communications and Multimedia Commission,

CyberSecurity Malaysia, and private entities FIVE (5) ways of fighting against
cybercrime.

Cybercrime can be also known as internet crime which is a criminal activity

that either targets or uses a computer, a computer network and other network device.
Usually, cybercrime that uses a computer often involves viruses and other software
malware. As stated in the Appendix A, some of example reported case involves of the
different types of cybercrime are cyberbullying, fraud, cyber instructions, hacking
attempts and spams which is mostly occurred in urban areas that have a high-speed
internet connection. Among other cyber fraud incidents were misuse of personal data,
online scams and soft loan scams. Due to the many cases involved from cybercrime, it
is very important for Malaysian to raise awareness about cyber security issues. So,
there are several ways of fighting against crime to the Malaysian Communications
and Multimedia Commission, CyberSecurity Malaysia, and private entities.

Firstly, strengthening cyber security incident management and active cyber

defence. This is because to strengthen the capacity and capatibility in incident
management which is can be identified and bridge gaps in responsibilities and sector
leads in managing incident response by enhancing threat information sharing
platforms. It will tight the security and can prevent the cybercrime. Hence, it can
develop capacity in combating terrorist or extremist use of Internet. It will detect the
person who are doing cybercrime or hacker. Then, the government can draws its
capabilities to develop and apply active cyber defence measures in order to enhance
national readiness towards bigger scale and targeted cyberattacks. Enforcement
agencies need to collaborate with the trainer employee and other stakeholders to work
along together in order to deal with the threats.

Cybersecurity Malaysia should work together with the commercial crime department
of the Royal Malaysian Police in order to eradicate fraud as the most largest priority
for digital crime in our country. As reported, there were more than 10000 cyber fraud
case in average of month. It is a sharp increase link directly to a rise in connected
infrastructure. CEO of CyberSecurity Malaysia, Dato’ Dr Amirudin observes “In the
context of a digital nation, everything goes digital, including crime” . In order to help
nurture a growing local cyber-solutions market, Cybercrime agency has formed
partnerships with selected digital solutions which provides to “leverage AI to
understand more advanced threats” and remain active to a constantly changing threat
market. CyberSecurity Malaysia is colaborating with government, industry and
academia run a series of training and certification programmes to upskill and
empower the next generation of cybersecurity professionals against rapidly evolving
threats.

Another ways to prevent cybercrime is to keep safety of computer interconnectivity

by Private entities. This is because all entities must ensure that their access
management technologies are regularly maintained across their server assets and
software, and that they can be effectively transferred to virtual worlds such as private
clouds. Software interconnectivity has provided tremendous advantages, however it
does The illegal activity that exploits this has made Interconnectivity for financial
benefit and other malicious benefits Purposes such as Internet theft, child
pornography and identity .Theft, terrorism. Efforts to combat cybercrime activities
relating to the security of networks and information. Detection of illegal conduct,
investigation of crime and conviction.
REFERENCES

aversa, v. l. (2013). MalaysiaCyberSecurityStrategy2020-2024. Retrieved from

national security council: https://asset.mkn.gov.my/wp-
content/uploads/2020/10/MalaysiaCyberSecurityStrategy2020-2024.pdf
Yahya, S. F. (2020, October 25). The rise of cybercrime in Malaysia - what you need
to avoid. Retrieved from Astro Awani: https://www.astroawani.com/berita-
malaysia/the-rise-of-cybercrime-in-malaysia-what-you-need-to-avoid-264890