The internal auditor is reviewing shipping procedures of a manufacturing company. The auditor should be greatly concerned when:

(a) merchandise is shipped without an approved customer's order.

(b) invoiced prices on merchandise are not checked before orders are shipped.

(c) the sales department is not promptly notified when merchandise is shipped.

(d) only one quotation on transportation costs is obtained.

(e) transportation tariffs are not checked before merchandise is shipped.