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?

Question

Quizplus · Accepted Answer

Choice "D" is correct. Reconciling the control totals for sales invoices with the accounts receivable subsidiary ledger would probably not reduce the risk of errors in the billing process, since any errors in billing would likely be included in both the sales and accounts receivable balances. Choice "A" is incorrect. Comparing control totals for shipping documents with corresponding totals for sales invoices is a procedure designed to determine that all shipments have been billed. Choice "B" is incorrect. Using computer-programmed controls on sales invoices would reduce the risk of errors in the billing process. Choice "C" is incorrect. Matching shipping documents with approved sales orders before invoice preparation provides assurance that the quantity and terms of the invoice are correct.

Which of the Following Procedures Most Likely Would Not Be