Which of the following is NOT a potential red flag of timing or cutoff issues in revenue recognition?

		An accounting clerk discards dating evidence provided by the third-party carrier (Fedex) so that sales near quarter end are not questioned.
		The shipping manager alters the dates of shipment to ensure that the department meets performance objectives.
		A company has strict procedures for the period closing process, including last dates and times for shipments to be recorded in the quarter. Financial reporting team members obtain dating evidence for transactions near the close.
		The dates of email communications relating to orders, the date of the entry into the accounting system and the dates on the paper-based documents appear out of order and inconsistent.