Read the following control activity and answer the questions below:

The audit client indicated that they reviewed actual sales revenue data against forecasts on a monthly basis.

Required:

a) Identify what type of control activity this is and state whether it is a preventative or detective control.

b) Suggest an appropriate test of control for this specific control activity.

c) For part 2 above, identify which audit procedure is being used in your suggested test of control.

d) Assume that your test of control reveals that this control is not being performed as indicated by the client. Explain what could go wrong due to this internal control weakness, indicating one assertion that would be violated.