1. Does the computer system automatically approve a credit sale based on preapproved credit limits maintained in a customer master file?

2. Are shipping documents controlled and sequentially numbered? Is the sequence of the shipping documents properly accounted for to identify any missing documents?

3. Is there a mechanism for proper cancellation of shipping documents?

4. Is the accounts receivable master file reconciled to the general ledger on a monthly basis?

5. Does the accountant independently reconcile the bank account balance?\ 6. Are batch totals of cash receipts compared with a computer summary report of the cash receipts journal by the data control clerk?

7. Is there a mechanism to internally verify if cash and credit sales transactions are charged to the correct general ledger account?

8. Are cash receipts recorded on a daily basis?