Data Flow Diagrams of Purchases Process and Internal Control: A Case Study

This study examined purchase process workflows through Data Flow Diagram (DFD) analysis, comparing current practices with standard purchase cycles as illustrated in accounting information systems literature.The research employed a qualitative methodology, conducting structured interviews with purchasing staff and systematically mapping data flows between key entities in accordance with established DFD principles.Findings revealed significant inefficiencies in the company's purchase process when compared to the standard stages of the purchase cycle.The analysis identified critical weaknesses including inadequate inventory management leading to stockouts, concentrated decision-making in supervisory roles, and insufficient automation resulting in error-prone manual processes.The created DFD model provides a foundation for future system development, including use case modeling and entity-relationship diagrams.This research contributes to practice by proposing targeted internal control measures focusing on segregation of duties, workflow automation, and enhanced inventory management systems to mitigate identified risks.Implementation of these recommendations will strengthen operational efficiency, reduce manual errors, and better position the organization to achieve its strategic objectives through improved purchasing processes.