The following internal control activities mitigate risks in the marketing, sales, and collections processes. For each identify the risk the control activity mitigates.

Control Activity:

Risk if the Control is Missing

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

B$.$ Create Incorrect sales revenue and accounts receivable records and potential misctatement nffinn programming that calculates sales discounts

C$.$ Use standard sales contracts Customer dissatisfaction. comolaints. and financial losses that are authorized by management