A$6.($L$.$O$2-4)$ The following internal control activities mitigate risks in the marloting sales, and collections processes. For each control listed, identify the risk the control activity mitigates.

Control activities:

A$.$ Ensure that apolicy for sales cutoff timing is documented and approved.

B$.$ Create programming that calculates sales discounts

C$.$ Use standard sales contracts that are authorized by management

D$.$ Do automated matching of sales invoice quantities to shipping information and to pricing in the sales contract

E$.$ Automate the creation of monthly statements for customers

R$.$ Implement a policy that states cash is not accepted and only cards can be used for payment

G$.$ Ensure that a policy for credit checks is documented and approved

H$.$ Check remittance advices against the daily remittance list

Control access to the warehouse

Automate the matching of the customer's name on the sales order to a main data list for customers

Customer dissatisfaction or loss of reputation and penalties

Customer dissatisfaction, complaints, and financial losses

Fraudulent or inappropriate sales

Improper revenue recognition

Incorrect accounts recelvable records and potential misstatement of financial statements

Incorrect sales revenue and accounts receivable records and potential misstatement of financial statements

Inflated revenue, incorrect customer accounts, customer dissatisfaction

Loss of profit

Loss of revenue resulting in financial loss

Unacceptable credit risks and excessive bad debts