HomeTown Tanning Company Is the Largest Leather Tanning Operation in Canada.Hides

Essay

HomeTown Tanning Company is the largest leather tanning operation in Canada.Hides from various animals are stretched and treated,then cut into shapes for shipment to wholesalers.
Computer-assisted operations are important in maintaining temperature,humidity,and proper mix proportions in chemical solutions used for the tanning process.Computer assistance has helped improve the quality of the tanning process,as well as provide a safer environment for employees.Computer operations and backup are supported by the warehouse manager,Joe.
Individual hides are tagged with a bar code and tracked for quality control purposes.The HomeTown Tanning Company uses a centralized microcomputer-based system for its manufacturing and accounting operations.The two owners of the company are active in the business and approve all new hardware and software acquisitions.
The controller is responsible for network upgrades as well as for maintaining passwords and user identification codes on the network.Accounting transactions are entered by accounting staff,although the controller has the ability to review and correct transactions.
Required:
List the six categories of functions that need to be separated from each other.Does HomeTown Tanning have these functions separated? For any functions that are not separated,indicate the potential impact upon controls and upon the audit.