For each of the following internal controls in the sales order processing function, state the management assertion related to sales and receipts transactions that the control helps meet. Then list a test that would give the auditor assurance that the control procedure was effectively performed.

a. All sales orders at an Internet and mail-order clothing company are first given to the credit department for approval.

b. Cashiers at a retail grocery store must enter a personal identification code before they may ring up a purchase.

c. Every Friday afternoon, a clerk at an electronic components distributor compares all open sales orders with shipping documents.

d. All electronic payments utilizing a credit card number and expiration date are verified with a clearinghouse for available credit before they are processed further.

e. Any account that goes more than 90 days without payment at an office supply distributor is automatically sent to the collections department with a memo to the accounting department that it be written down to 10 percent of its original value.

f. Sales return forms are prenumbered and accounted for.

g. Incoming cash receipts are date-stamped in the mailroom.

h. Sales above a certain amount must be approved by the controller.