Match the threats in the first column to the appropriate control procedures in the second column (more than one control may address the same threat).

Threat	Applicable Control Procedures
1. Uncollectible sales	a. Restricted access to master data
2. Mistakes in shipping orders to customers	b. Encryption of customer information while in storage
3. Crediting customer payments to the wrong account	c. Backup and disaster recovery procedures
4. Theft of customer payments	d. Digital signatures
5. Theft of inventory by employees	e. Physical access controls on inventory
6. Excess inventory	f. Segregation of duties of handling cash and maintaining accounts receivable
7. Reduced prices for sales to friends	g. Reconciliation of packing lists with sales orders
8. Orders later repudiated by customers who deny placing them	h. Reconciliation of invoices with packing lists and sales orders
9. Failure to bill customers	i. Use of bar codes or RFID tags
10. Errors in customer invoices	j. Periodic physical counts of inventory
11. Cash flow problems	k. Perpetual inventory system
12. Loss of accounts receivable data	l. Use of either EOQ, MRP, or JIT inventory control system
13. Unauthorized disclosure of customer personal information	m. Lockboxes or electronic lockboxes
14. Failure to ship orders to customers	n. Cash flow budget
	o. Mailing of monthly statements to customers
	p. Credit approval by someone not involved in sales
	q. Segregation of duties of shipping and billing
	r. Periodic reconciliation of prenumbered sales orders with prenumbered shipping documents