7.3Control objectivesLO2

The following errors due to sloppy paperwork and poor controls were found during an audit.

• 1. A customer's order was shipped without credit approval.
• 2. Some sales made in January were recorded as being made in December. The company has a December 31 fiscal year end.
• 3. Duplicate sales were recorded.
• 4. Sales to a subsidiary were recorded as sales to outsiders instead of as intercompany sales.
• 5. Some shipments of goods to customers were not recorded.

Required

Identify which internal control objective was violated in each case.