Revenue increased sharply during the four years after the implementation of the computer system.
In spite of this, Roberts had some questions about the quality of processes, as many of the subsidiary
accounts did not match the general ledger control accounts. This didn’t prove to be a material
problem, however, until recently, when the computers began listing supplies on hand that were not
actually on the shelves. This created problems as customers became frustrated by stock-outs.
Roberts knew something was wrong, but he couldn’t put his finger on it.