ulia's Cookies has identified the following revenue recognition misstatement control activity risk: "Sales to customers not resulting in illing or recognizing the revenue may result in loss of cash because customers may never pay, leading to misstatement of financial tatements." Choose from the list of control activities below one of the appropriate control activities for this risk statement. Generate a report listing all invoice documents that do not have shipment documents. Strict enforcement of the company's sales cutoff policy. Segregate billing function from shipping and accounts receivable functions. Reconcile totals for invoices to gross sales in the general ledger to verify completeness and accuracy. Like sales data, data from revenue recognition is processed by the system. The processed data can appear in reports that can help a company improve processes and mitigate risks. Choose from the following list the best definition of a revenue changes report. Increase or decrease of revenue between months, quarters, or years. A forecast of revenue for the next year. Summarizing revenue by whether it is recognized. Revenue by month or quarter. Julia's Cookies has identified the following B2B sales contracts control activity risk: "Verbal agreements may result in a legally binding agreement with unfavorable outcomes." Choose from the list of control activities below one of the appropriate control activities for this risk statement. Conduct employee training that covers appropriate and inappropriate wording when speaking with customers. The control owner is the director of sales. Conduct employee training that covers appropriate and inappropriate wording when speaking with customers. The control owner is the HR director. Review credit limits periodically and adjust if required. The control owner is the director of sales. Follow documented and authorized credit policies and procedures for all customers. The control owner is the director of legal and compliance