Recorded sales are reconciled to shipping documents and orders and reviewed Jessica records payables in the subsystem by appropriate vendor identification Orders are reconciled to shipping documents, invoices and recorded amounts in the general ledger. The reconciliation is Kya does not like the food product purchased and returns it to the store The revenue accountant goes through a robust ASC 606 checklist and reviews contracts for terms. The checklist is reviewed Ryan, an employee, purchases product for his family member at the company store Sandra quits her job because she feels pressure to make sales to customers who do not want the product The sales system has an automated control to check the customers credit score A return of merchandise is authorized and matched to the receipt of goods in the warehouse before disbursing refunds 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