The following items represent errors that often occur in an automated environment. For each error (listed as A. through I. below), identify a control activity that would have been effective in either preventing or detecting the error.

A. The selling price for all products handled by a particular company salesperson was reduced from authorized prices by 25% to 40%. The salesperson was paid commission on gross sales made.

Subsequently, management found that other sales personnel also reduced prices in order to meet sales targets.

B. Duplicate paychecks were prepared for all employees in the company's warehouse for the week ended July 31. This occurred because the data processing department processed employee time cards twice.

C. An employee in the sales order department who was upset about an inadequate pay raise copied the client's product master file and sold it to a competitor. The master file contained information on the cost and sales price of each product, as well as special discounts given to customers.

D. An individual in the sales department accessed the product master file and, in an attempt to change prices for a specific customer, ended up changing prices for the products for all customers.

E. A nonexistent part number was included in the description of goods on a shipping document. Fortunately, the individual packing the item for shipment was able to identify the product by its description and included it in the order. The item was not billed, however, because it was not correctly identified in the system.

F. A customer account number was transposed during the order taking process. Consequently, the shipment was billed to another customer. By the time the error was identified, the original customer decided to take its business elsewhere.

G. An accounts receivable clerk with access to entering cash remittances misappropriated the cash remittances and recorded the credit to the customer's account as a discount.

H. An employee consistently misstated his time card by returning at night and punching out then, rather than when his shift was over at 3:30 p.m. Instead of being paid for 40 hours per week, he was paid, on average, for over 60 hours per week for almost one year. When accused of the error, he denied any wrongdoing and quit.

I. A customer order was filled and shipped to a former customer, who had already declared bankruptcy and already owed a large amount to the company that was most likely uncollectible. The company's standard billing terms are 2%, 10 days, or net 30.