It is very unlikely that companies use entirely paper‐based order entry and shipment systems, but some smaller ones still do. The main reasons for controls in this process are to ensure that the initial purchase order is correctly translated into the sales order and that the order meets with the corporate credit granting guidelines. The order entry, credit, and shipment process flow takes advantage of the basic features of a computerized accounting system, including the minimum set of controls needed to ensure that it operates properly. In comparison to the paper‐based system, the sales order has been completely eliminated and replaced with a computer record that is routed through the company using a work flow management. Controls such as, verify approved buyer, check on‐hand inventory status and automatic price matching, are the basic ones needed for a paper‐only order entry and shipping system. The chapter concludes with a set of corporate‐wide policies related to order entry, credit, and shipping practices.