Match the appropriate control that covers the risk noted. Sales are fictitious and did not occur Customers will not pay for goods ordered and received Complex revenue is not recorded appropriately Not all sales are recorded A cash refund is given but product is not returned Joseph the auditor takes a sample of inventory to vouch recorded values to invoices according to the FIFO assumption Isabella the auditor is present for the client inventory count and she performs test counts for existence Mia the auditor watches the client control procedures as they perform inventory counts and documents that two count teams Alyssa inquires of the controller as to the timing of inventory procedures Jessica the auditor notices during the inventory count that certain damaged goods are segmented in the corner of the Auditors recalculate overhead and labor allocation methods to inventory balances, including considering variance amounts Weston determines that he will not count vat 67 because it is toxic and he forgot his HAZMAT suit Match the appropriate control that covers the risk noted. Sales are fictitious and did not occur Customers will not pay for goods ordered and received Complex revenue is not recorded appropriately Not all sales are recorded A cash refund is given but product is not returned Joseph the auditor takes a sample of inventory to vouch recorded values to invoices according to the FIFO assumption Isabella the auditor is present for the client inventory count and she performs test counts for existence Mia the auditor watches the client control procedures as they perform inventory counts and documents that two count teams Alyssa inquires of the controller as to the timing of inventory procedures Jessica the auditor notices during the inventory count that certain damaged goods are segmented in the corner of the Auditors recalculate overhead and labor allocation methods to inventory balances, including considering variance amounts Weston determines that he will not count vat 67 because it is toxic and he forgot his HAZMAT suit