QUESTION
The following misstatements are included in the accounting records of a manufacturing company.
For each misstatement classify each misstatement as either a fraud or an error; give one or more controls
to prevent each error/fraud from occurring, and identify the audit evidence to uncover each error/fraud.

Misstatements	Classify as fraud or error	Give one or more controls to prevent each error/fraud from occurring	Identify the audit evidence to uncover each error/fraud
A sales invoice was incorrectly recorded by $1000
Cash paid on accounts receivable was stolen by the mail clerk when the mail was opened
Cash paid on accounts receivable that had been pre-listed by a secretary was stolen by the book-keeper who records cash receipts and accounts receivable. He failed to record the transactions.
A shipment to a customer was not billed because of the loss of the bill of lading
A sale to a residential customer was unintentionally classified as a commercial sale