Control risk Account assertion High Medium Low Explanation The exception found in the testing provides evidence that the sale was recorded although the dispatch note was not signed . Without further Sales - Occurrence esting . it could not be determined that the customer received the goods , thereby triggering the sale to be recorded However , the shipping supervisor authorisation also covers the Occurrence assertion and was operating effectively Sales - Completeness The matching of sales invoice to the dispatch note provides evidence that the sale is recorded when goods leave the warehouse Sales - Accuracy No exceptions were noted in the matching of quantity between the invoice and dispatch note The effects of the sales exception are offset by the successful cash AR - Existence receipts testing . By confirming through testing that the cash is roperly posted to the AR balance , this provides evidence that the customer balance did exist ( Le . they are paid the balance ) AR - Completeness The reconciliation testing provides comfort that all cash received is posted to the accounts receivable balance AR - Valuation No exceptions were noted in the matching of quantity between the invoice and dispatch note Cash - Existence By matching the cash receipt journal through the AIR batch to the bank statement . the existence of the cash balances is confirmed Cash - Completeness Testing shows that cash received in bank is recorded in the general ledger