Be able to match a list of "order-to-cash" or "purchase-to-pay" internal control problems with the best control plan. Internal control problems can include the following:

1.Several shipments have not been made in a timely manner.

2.The order entry system does not ask the sales person to check the data entries for completeness before moving on to the next sales order.

3.Comparisons are not made of shipping notice inputs with actual shipments of goods.

4.A vendor has no knowledge of whether an electronic purchase order is sent by an authorized employee at the customer's organization.

5.An employee occasionally prepares purchase orders for vendors owned by his relatives.

6.The system does not automatically identify erroneous data on purchase orders before they are sent to vendors.

7.An employee was caught in a "lapping" scheme.

8.A warehouse employee sent double the number of widgets that company had ordered.

9.Many shipments are never billed to the customer.

10.Several invoices have been recorded as liabilities for goods that were never ordered.

11.Many cash discounts are lost and vendors are unhappy because the company is frequently short of cash available to pay bills.

12.XYZ Company has made several overpayments because invoices are received for quantities and prices that are different from what was ordered and received.