Match the threats in the first column to the appropriate control procedures in the second column (more than one control may address the samethreat).

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Threat Applicable Control Procedures 1. 2. Uncollectible sales Mistakes in shipping orders to customers a. Restrict access to master data b. Encrypt customer information while in storage 3. Crediting customer payments to c. Backup and disaster recovery procedures 4. 5. 6. the wrong account Theft of customer payments Theft of inventory by employees Excess inventory d. e. f. Digital signatures Physical access controls on inventory Segregation of duties of handling cash and maintaining accounts receivable Reconciliation of packing lists with sales orders Reconciliation of invoices with packing lists and sales orders Use of barcodes or RFID tags Periodic physical counts of inventory Perpetual inventory system 7. Reduced prices for sales to friends. g. 8. Orders later repudiated by customers who deny placing them. 9. Failure to bill customers 10. Errors in customer invoices 11. Cash flow problems 12. Loss of accounts receivable data 1. Use of eithe EO i. j. k. MRP, or JIT inventory control svstem 13. Unauthorized disclosure of m. Lockboxes or electronic lockboxes customer personal information. 14. Failure to ship orders to n. Cash flow budget customers o Mail monthly statements to customers Credit approval by someone not involved in sales Segregation of duties of shipping and billing Perio sales orders with pre-numbered shipping documents p. q. dic reconciliation of pre-numbered r.