Examine the narrative provided below. Discuss how this processimplements the concept of segregation of duties. Be specific as towhich entity (or entities) performs each of the four-eventprocessing functions.

The Customer Service Representative (CSR) enters a sales order.The system then prompts the CSR to enter the customer number. Thesystem then automatically retrieves certain standing data, such asthe customer name, address, and credit terms, from the customermaster data.
The customer master data, including credit limits, is initiallyapproved and recorded by the credit department upon initialapplication by the customer. Changes to the customer master data,including credit limits, must be approved and recorded by thecredit department whenever appropriate. The CSR asks the customerto confirm the name and address to ensure that the correct customerrecord has been retrieved.
Next, the CSR enters the other data in the sales order, When theCSR enters data for each item ordered, starting with the partnumber, the system automatically displays the description andprice. Finally, the CSR enters the quantity ordered. If the totalamount of the current order, any open orders, and the outstandingreceivable balance, exceeds the customer's credit limit, theoperator is warned of this fact, the order is suspended, and thecredit rejection procedures are initiated. If
the total amount falls within the customer's credit range, theprocessing continues.
Personnel (specifically the controller) in the credit departmentassign credit limits and any exceptions to credit limits. Creditrejections procedures require a review of the customer’s creditlimit by the controller in consultation with the sales manager, andwhere the credit limit is confirmed, the customer should beinformed by the CSR and the order cancelled. Should the balanceshown on the inventory data be less than the quantity ordered,sales back order procedures are initiated.
After the CSR has finished entering the order data, the computercreates a sales order record, updates the inventory master data toallocate the inventory to the sales order, and gives the CSR asales order number that the CSR relays to the customer.
Simultaneously, a picking ticket, containing a bar code of thesales order number, is printed in the warehouse.

As each item is picked, warehouse personnel insert the pickedquantities on the picking ticket. When all the goods have beenpicked, warehouse personnel compare the goods to the pickingticket, sign the ticket to accept transfer of the goods, and thenmove the goods and the completed picking ticket to the shippingdepartment. .
Billing is advised and a Sales Invoice is generated and sent to thecustomer, and the customer’s Accounts Receivable balance is updatedautomatically.
Shipping personnel scan the bar code on the picking ticket to bringthe sales order up on their computer screen. After they confirmthat this is the correct order and that the quantities are correct,they select the option to record the shipment. This action causesthe computer to update the sales order, inventory, and generalledger master data to reflect the shipment and to print a packingslip and bill of lading. The goods are packed, with the packingslip inside, the shipping label (bill of lading) is attached to thebox, and the box is given to the carrier for delivery. Thecompleted picking ticket is discarded.
From time to time, personnel other than the warehouse personnel(e.g. controller) conduct a physical count of the inventory held inthe warehouse and compare this with the recorded amounts. Anydiscrepancies are investigated and recorded values updated in thesystem to reflect the actual quantities held.