AIM : To test selected controls over the Sales process SAMPLE : We haphazardly selected 25 sales invoices from the entire ved RESULTS Sale Invoice Shipping Sale Date Customer nam matches amOUT Dispatch SUPERVISE DIVORCE ( exci GST dispatch note authorisation note ( A ) 324874 1401 2016 David Jones - Bondi Junction 645. 8 7 DOO324874 21 325048 2301 2016 Foot Locker - St Kilda 745.21 DOO325048 31 325324 702 2016 Rebel Sport - World Square 905 46 DOGS 25324 4 1 325 542 602 2016 Rebel Sport - Sunshine Coas 517 32 DOO3 25542 5 32590 203 2016 Myer - Adelaid 15 .28 DOO32598 7 61 326067 0103 2016 Dick's Sports - Coffs Harbour 367 96 DOO3 26067 71 326245 804 2016 Foot Locker - Geelon DID DOO32684 327121 271041 2016 Running Shop - Manly L 457 24 DOO3271 1 1 For purposes of this case study , sample tests 9 - 19 have been removed . There were no exceptions noted in the results 201 33281 1 3102016 David Jones - Parramatta Junction 917.92 DOO3 3281 1 22 A To complete this test , we agreed the sales invoice to the dispatch note , ensuring it was signed by the customme To complete this test , we reviewed the dispatch note noting the encrypted pass code symbol and shipping supervisor authorisation We used the dispatch note reference number in order to recall the online authorisation screen . We noted the pass code entered by the shipping supervisors , which agreed with the pass - code listings obtained by the IT manager Assume the remaining documents were correctly recorded in this regard