Which of the following tests of control would provide audit evidence for the management assertion of completeness of revenue?

(a) Observe separation of duties between filling and dispatching orders.

(b) Check to ensure that all dispatch orders have been properly matched to a sales invoice.

(c) Ensure customer’s credit limit is checked prior to each sale.

(d) For each sales invoice, verify that there is an appropriately authorised dispatch note.

Choose the best answer.