A Auditing the revenue and cash receipts cycle would enable the auditor to obtain an insight into the strengths and weaknesses of the client's internal control procedures, thus enabling the auditor to assess the risk of material misstatement associated with revenue transactions. Required: a. Identify ONE (1) internal control procedure to ensure that all sales transactions are correctly billed. (2 marks) b. Explain any TWO (2) management assertions related to the sales transactions