13. An auditor is assessing risks related to the revenues process at their client and identifies the ollowing risk: "Invoices for goods sold are posted to incorrect customer accounts." Which of the follow ing internal controls would assist in preventing or detecting errors or fraud occurring as a result of this risk? a Daily sales summaries are compared with control totals for invoices b Monthly statements are mailed to all customers c Control amounts posted to the accounts receivables ledger are compared with control totals for invoices before invoices are mailed Sales orders are prepared for cach customer order d Sales invoices are compared with shipping documents and approved customer orders e