12.2 What internal control procedure(s) would provide protection against the following threats?

a. Workers on the shipping dock steal goods, claiming that the inventory shortages reflect errors in the inventory records.

b. An employee posts the sales amount to the wrong customer account because he incorrectly keys the customer account number into the system.

c. An employee makes a credit sale to a customer who is already four months behind in making payments on his account.

d. An employee authorizes a credit memo for a sales return when the goods were never actually returned.

e. An employee writes off a customers accounts receivable balance as uncollectible to conceal the theft of subsequent cash payments from that customer.

f. Customers are billed for the quantity ordered, but the quantity shipped is actually less because some items have been back ordered.

g. The mailroom clerk steals checks and then endorses them for deposit into the clerks personal bank account.

h. The cashier steals funds by cashing several checks from customers.

i. A waiter steals cash by destroying the customer sales ticket for customers who paid cash.

j. Goods are shipped to a customer, but that customer is not billed.

k. A business loses sales because of stockouts of several products for which the computer records indicated there was adequate quantity on hand.

l. A business experiences unauthorized disclosure of the buying habits of several wellknown customers.

m. A business loses all information about amounts owed by customers in New York City because the master database for that office was destroyed in a fire.

n. The companys website is unavailable for seven hours because of a power outage.

o. Customers credit card numbers are intercepted and stolen while being sent to the companys website.

p. A sales clerk sells a $7,000 wide-screen TV to a friend and alters the price to $700.

q. A shipping clerk who is quitting to start a competing business copies the names of the companys 500 largest customers and offers them lower prices and better terms if they purchase the same product from the clerks new company.

r. A fire in the office next door damages the companys servers and all optical and magnetic media in the server room. The company immediately implements its disaster recovery procedures and shifts to a backup center several miles away. The company has made full daily backups of all files and has stored a copy at the backup center. However, none of the backup copies are readable.