Which of the following procedures most likely would not be an internal control procedure designed to reduce the risk of errors in

the billing process?

A$.$ Comparing control totals for shipping documents with corresponding totals for sales invoices.

B$.$ Using computer programmed controls on the pricing and mathematical accuracy of sales invoices.

C$.$ Matching shipping documents with approved sales orders before invoice preparation.

D$.$ Reconciling the control totals for sales invoices with the accounts receivable subsidiary ledger.