The following is a list of procedures performed in the audit of the revenue cycle:
a. Take a block of shipping orders and account for the invoicing of all items in the block and account for the pre-numbering of the documents.
b. Review the general access controls to the computer application and the authorized ability to make changes to computer price files.
c. Re-compute the invoice total and individual line items on a sample of sales invoices.
d. Review client documentation to determine policy for credit authorization.
e. Select a sample of shipping notices and trace to invoices.
f. Randomly sample entries into the sales journal and trace back to sales orders and shipping documents

Required
For each procedure, indicate the control or substantive testing objective that is accomplished.