Select from the option list provided one internal control activity that, if properly designed and implemented, could most likely assist a client in preventing or detecting each error or fraud below. A choice may be used once, more than once, or not at all.

Possible errors and frauds

Internal control activities

$1.$ Invoices for goods sold are posted to incorrect customer accounts.

$2.$ Goods ordered by customers are shipped but are not billed to anyone.

$3.$ Invoices are sent for shipped goods but are not recorded in the sales journal.

$4.$ Invoices are sent for shipped goods and are recorded in the sales journal but are not posted to any customer account.

$5.$ Credit sales are made to individuals with unsatisfactory credit ratings.

$6.$ Goods are removed from inventory for unauthorized orders.

$7.$ Goods shipped to customers do not agree with goods ordered by customers.

$8.$ Invoices are sent to allies in a fraudulent scheme, and sales are recorded for fictitious transactions for which no shipments have been made.