Page 92 - Modul CA - Sistem Informasi dan Pengendalian Internal (Plus Soal)

SISTEM INFORMASI
DAN PENGENDALIAN INTERNAL

Sourcing

Noting that turbine wheels and compressor wheels were singlesourced (that is, Turbo had only one supplier on
these items), Ken scheduled a meeting with Art Gunn. Art explained that the turbine wheels were very difficult to
cast and that no other supplier had been able to make them reliably. Since a turbine wheel is subjected to extreme
heat when in use on the engine, quality is critical. The compressor wheels, Art felt, could probably be cast by other
vendors. But engineering had refused to allow him to solicit quotations from any other vendors, so the turbinewheel
vendor produced compressor wheels as well. Art did not agree with this approach but had been too busy to pursue
the matter with Doug.

In reviewing Exhibit 3, Ken noticed that Turbo’s current inventory of bearing housings was almost half of the 2005
purchases. He asked Art to explain this situation. Art showed Ken the financial statements of Castco, one of the
vendors for this part. Clearly, Castco was in financial difficulty. Art felt that Castco was a valuable vendor that
worked hard to accommodate its customers, so he ordered extra bearing housings to help keep them afloat. Turbo
does not have a formal policy regarding purchases beyond current production requirements. Art had not obtained
approval from Doug before ordering these extra parts because the part is used in all turbocharger models, so he saw
no obsolescence exposure.

Tooling
Ken was concerned about the large amount of money spent for tooling, so he scheduled a meeting with John Harris.
DOKUMEN
John explained that the major part of the expense ($1,932,816 of the $3,017,983 for tooling and repairs) was for
patterns and dies made for Turbo by the casting vendors. Upon receiving the drawings and specifications for a
new part number, the casting vendor makes the equipment required to produce the casting. Turbo pays the casting
vendor for making this equipment, and therefore owns the equipment, although it stays at the vendor’s location for
use in producing additional castings.
IAI
First, a wooden pattern is made in the exact shape of the part. Then this pattern is used to make dies for casting the
part. With usage, the patterns and the dies wear out. Thus, patterns and the dies must be made both for new parts
and for production parts whose volume has been high enough to wear out the original equipment.
John had not inspected any of Turbo’s equipment at vendor locations. Although in many cases he felt that Turbo
was charged too much or too often for patterns and dies, he was too busy to question the vendors, so he accepted
their charges. Recently, John had heard rumors that some of the casting vendors were using Turbo’s equipment to
produce castings for sale to other companies.
At this stage, Ken returned to headquarters to write up the first sections of his audit before revisiting Cityville to
complete the review.

Required
1. What operational deficiency(s) explain that buyers were not aware of the corporate discount program?
2. In what ways could that deficiency(s) have been discovered?
3. If National Engine elects to pay for casting molds for its vendors what protective actions should be taken?
4. Art Gunn had ordered an unusually large amount of bearing housings from Castco to help the firm (Castco)
weather financial difficulties. What issues are present in this action?
5. Write the first sections of the audit report as you think Ken should write them. (optional)

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