In relation to your planning for substantive procedures and collecting evidence for the accounts receivable account, you have identified the following controls:

An independent credit approval process prior to shipment to customers. A requirement that the legal team verifies both the credit and contract terms around supply on credit. An independent proofreading of invoices. An independent process for checking accounts receivable journal entries. Access is restricted to billing software. Cash receipts matched to sales invoices before posting to the accounts receivable master journal

Please identify an example of one procedure that could be used to test the control for each of the key controls identified above