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جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 67 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونيةThe key control activities for sales are:1- Adequate Separation of Duties: Separate functions of recording authorization, custody. 2- Proper Authorization: Credit sales must be approved by credit departments3- Adequate Documents and records: a copy of uncollectible authorization must not be available to treasurer. 4- Prenumbered Records: of all related forms to prevent both failure to or duplicating both recording and billing. 5- Monthly statements: Sending monthly statements is useful tool as it encourages customer if there is a mistake in their balance6- Prompt recording: recording transactions on daily basis to prevent manipulation 7- Charts of accounts: to avoid misclassification of transactions and accounts the auditor associates the controls with the 6 objectives of auditing sales transactions using Control Matrix. The auditor Assesses control risk for each objective by evaluating the controls and deficiencies for each objective. 3) Design Substantive Tests of Transactions for Sales:
