At Flowers, when customers call the company, their orders are taken by clerks who take details

of the flowers to be delivered, the address to which they are to be delivered, and the account

details of the customer. The clerks input theses details into the company's computer system

(whilst the order is being taken) which is integrated with the company's inventory control

system.

The audit junior has made the following notes on the system for the receipt, processing and the

recording of the others:

(1) Sales invoice are posted on a weekly basis to the sales daybook and accounts receivable

ledger.

(2) All orders are recorded on pre-printed, three-part sequentially numbered ordered forms.

One copy is kept by the sales clerk, one copy is forwarded to the warehouse for the dispatch

of inventory, and one copy being is sent to the customer as evidence of the order.

(3) The sales clerk regularly performs reviews of the standing data on the system, matching the

price of the flowers against an up-to-date price list.

(4) To ensure completeness of orders, a sequence check is performed on the sales invoices

manually by the sales clerk and any missing documents are investigated.

Which of the following control activities described above would satisfy its objective of

preventing/detecting a material misstatement if it is operating effectively?

a. 2 only

b. 3 only

c. 4 only

d. 2 and 3