Identify internal controls that will reduce the likelihood of cutoff misstatements. How would you test each control? (there are 5)

Controls:

Policy requiring credit approval prior to shipping goods.

Policy requiring dating of shipping docs, immediate recording of sales, and dating sales on same date as shipment.*

Policy requiring recording sales invoices in same sequence as shipping docs are issued.

Policy requiring the issuance of checks sequentially.

Policy requiring the issuance of shipping docs sequentially.

Policy requiring the use of prenumbered checks.

Policy requiring the use of prenumbered shipping docs.

Unit selling prices are obtained from the price list mater file of approved prices

Use of perpetual inventory records and reconciliation of differences between physical and perpetual records.

Test of Controls:

A.	Account for a sequence of cancelled checks.
B.	Examine several documents for prenumbering.
C.	Examine worksheets reconciling physical count and perpetual records.
D.	Observe dating of shipping documents and sales invoices, and timing of recording.
E.	Observe issuance of documents, examine document numbers, and inquiry.
F.	Reconcile recorded cash disbursements with cash disbursements on the bank statement for a test month.
G.	Trace entries in the acquisitions journal to related vendors' invoices, receiving reports, and purchase orders.