• Two resources of the cash receipts process over which security must be ensured are cash and information (accounts receivable master data).
In parentheses, we have included two resources of the cash receipts process that must be secured-cash and information (accounts receivable master data). With any business process, we are concerned with information that is added, changed, or deleted as a result of executing the process, as well as assets that are brought into or taken out of the organization as a result of the process, such as cash, inventory, and fixed assets.