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.