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Performance Water Pumps (PWP) is a leading manufacturer of water pumps with high-capacity capability. These pumps are used in both civil and private is aster situations. PWP's primary market is disaster recovery companies that assist homeowners following basement flooding. They also sell to building contractors, municipalities, and rental companies. The company publishes an industry catalog of pumps and other auxiliary equipment, which it distributes to customers and prospective customers. PWP's headquarters and manufacturing facilities are in Leesville, Louisiana, where they employ 125 manufacturing and clerical staff. PWP employs a centralized computer system with distributed terminals in the departments. Recently they have been having operational problems with it. PWP has hired your auditing firm to assess its operations and internal control procedures.
Required
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