Theory of Relativity

Alltel has sales revenue of almost eight billion dollars last year, but the Alltel shops see you in most towns are a relatively small business. This break is probably true for internal controls also, the shops have relatively few controls but hopefully the corporation as a whole has more. We are looking at the sales process and the controls in place and missing that go along with the process. The first control in place is the credit check. This done is when signing up a new customer for a plan and a phone. A credit check lets the company know if the customer is a good credit risk to sign up for a long term contract. If the customer has poor credit, then they must make a bigger deposit or not get a service plan at all. There are documents that the customer must fill out concerning their name, address, phone number, etc. Some documents are kept on hand for a certain time period while one copy goes to the main office and another copy goes to the customer. The documents have confidential information on them so must be kept secure to protect the customer and Alltel from possible legal liability. The documents kept at the store are locked away in a cabinet off the sales floor. This is probably sufficient for a store this size. The documents that are not going to be kept or are no longer needed are shredded. This makes sure that no one who is not supposed to see them can fish them out of the garbage or get hold of them in any way. The computers used for data entry and other functions are laptops used by the employees and there are no desktops in the building. These computers have passwords and use special connections to the internet that only allow the right employee access. The fact that there are no computer in the building make it so there is less incentives to break in the building and the security on the computer keep unwanted persons the ability access company data. Finally, the main office sends a daily and weekly report of all sales and customer signups for each store. This allows the store