Which of the following statements relating to control activities employed in the sales cycle is most correct?

1. To address occurrence for sales revenue, before issuing an invoice, the client should check that the details on the invoice are reconciled to a customer purchase order and shipping documents, and follow up all exceptions.
2. To address occurrence for sales revenue, the client should check that all pre-numbered shipping documents are accounted for and reflected in an invoice issued to a customer, with all exceptions followed up.

Required: Answer in the space below:

i. Which of the two options (A or B) is correct.

i. Why the response selected is correct.

ii. Why the response not selected is incorrect.