In obtaining an understanding of internal control relating to credit sales, you seek client response to the following internal control questionnaire:

Control #1: do you evaluate the customer's credit history, and is amount of available credit checked before a sale is authorised?

Client's response: yes

Control #2: Do you reconcile all shipment with record sale?

Client's response: yes

Control #3: Do you review all recorded sales at the beginning and the end of each month?

Client's response: yes

Control #4: Do you review the consistency of the estimation of the allowance for doubtful debts?

Client's response: yes

Required:

For each of above internal control:

i. Identify the assertion(s) the control address

ii. Identify whether the control is a prevent or a detect control

iii. List possible test(s) of control (max two)