Which of the following control procedures could prevent or detect errors or frauds arising from shipments made

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Which of the following control procedures could prevent or detect errors or frauds arising from shipments made to unauthorized parties?

a. Document policies and procedures for scheduling shipments.

b. Establish procedures for reviewing and approving prices and sales terms before sale.

c. Prenumber bills of lading and assure that related billings are made on a periodic basis.

d. Prepare and periodically update lists of authorized customers.

Choose the correct answer.

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