You are an auditor on the VJ Limited (VJ) engagement for the financial year ending 30 June 2018. VJ is a retailer of residential and commercial furniture. You are in the process of auditing VJ's sales and have noted that the company has recently implemented a new trade receivables management system following a number of security breaches in the company's systems that resulted in unauthorised access to sensitive information being obtained remotely as systems were not secured by any means. VJ's new trade receivables management system contains the following information:

Customer details table Sales invoices table Field Description Field Description 1 Customer ID 21 Customer ID 2 Customer name 22 Customer name 3 Customer location 23 Invoice number 4 Customer credit limit 24 Invoice date 5 Customer discount rate (%) 25 Product code 6 Customer total amount owing 26 Quantity ordered 7 Customer amount owing (current) 27 Unit cost ($) 8 Customer amount owing (30- 60 days) 28 Total order amount ($) 9 Customer amount owing (60-90 days overdue) 29 Foreign exchange rate 10 Customer amount owing (>90 days overdue) 30 Discount rate (%)(a) General control (b) Test of control Risk (c) Automated input control (d) Test of control (i) Sales to customers for amounts exceeding authorised credit limits Risk (c) Automated input control (ii) Sales to overseas customers not being reflected at appropriate local currencyRisk (c) Automated input control (iii) Sales discounts not being applied to eligible customer sales invoices (e) Exception report to address accuracy of sales