14-22 (Objectives 14-2, 14-3) The following questions deal with internal control and audit evidence in the sales and collection cycle. Choose the best response. Tracing shipping documents to sales invoices provides evidence that sales billed to customers were actually shipped. shipments to customers were properly invoiced. Shipments to customers were recorded as sales. All goods ordered by customers were shipped. Which of the following procedures most likely represents an internal control designed to reduce the risk of errors in the billing process? Comparing control totals for shipping documents with corresponding totals for sales invoices. Matching receiving documents with approved sales orders before invoice preparation. Reconciling the control totals for sales invoices with the accounts receivable subsidiary ledger. Requiring customers that purchase on account to be approved by the credit department.