This is the result of the necessary data required to answer the question. I need help answering "Propose any auditing procedures going forward?"

3. Identify shipments that occurred in 2017 for 2016 sales. Identify and quantify any sales and the cost of sales for amounts recorded in the improper period (including names of customers and transaction numbers). Propose any necessary audit procedures going forward (25 pts). iii Columns Sheet 2 3. Identify shipments that occurred in 2017 for 2016 sales. Identify and quantify any sales and the cost of sales for amounts recorded in the improper period (including names of customers and transaction numbers). Propose any necessary audit procedures going forward (25 pts). iii Columns Sheet 2