Many companies do a poor job of maintaining the visibility of valid open-order
commitments for both customers and trading partners. In many cases, these past-due items are bogus or the result of sloppy order maintenance. Lack of maintenance can result in the accumulation of several months' worth of past-due items and represent false estimations of receivables and payables.
• Deficiencies related to updates of control documentation, data migration, training on new applications, post-implementation review, and testing approach.