The following internal control activities mitigate risks in the marketing, sales, and collections processes. For each control listed, 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 programming that calculates sales discounts

C$.$ Use standard sales contracts that are authorized by management

D$.$ Do automated matching of sales invoice quantities to shipping information and to pricing in the sales contract

E$.$ Automate the creation of monthly statements for customers

F$.$ Implement a policy that states cash is not accepted and only cards can be used for payment

G$.$ Ensure that a policy for credit checks is documented and approved

H$.$ Check remittance advices against the daily remittance list

I. Control access to the warehouse

J$.$ Automate the matching of the customer's name on the sales order to a main data list for customers