$1$Fraud RiskSubstantive audit procedure that would address the fraud riskRelevant control that would mitigate the fraud risk$2$Accounts$$receivable$$might$$be$$written$$off$$to$$conceal misappropriation of cash receipts.

$3$Credit might be extended to customers beyond their approved credit limits in order to maximize sales commissions.

$4$The accounts receivable clerk might post a cash receipt to the wrong customer's account to conceal misappropriation of cash receipts.

$5$Several customers might be shipped goods in quantities that exceed amounts ordered to increase sales immediately prior to year end.

$6$Revenue might be improperly recognized for a sale prior to the goods being shipped to the customer