In a Manufacturing Organization, All Sales Prices Are Determined Centrally

In a manufacturing organization, all sales prices are determined centrally and are electronically sent to the distribution centers to update their sales price tables. Any pricing deviations must be approved by central headquarters. To determine how this process is functioning, an internal auditor should:

A) Document the flow of sales price information, and determine how the table is accessed and updated.
B) Develop a flowchart of the sales order process to determine how orders are taken and priced.
C) Identify who approves the shipment of goods and how the goods are priced.
D) Obtain a copy of the existing flowchart for the computer program to determine how price data are accessed.