What are the audit assertions for each finding

Internal control deficiencies: There should be someone to review the mail account, so as to see any sales order received is not left unattended. Sales order is not authorized by anyone before giving it for processing. Goods shipped and work completed is not reviewed by anyone so as to ensure that all invoices are billed for all shipments. Credit limit controls are lacking. It should be reviewed and authorized for the credit limit. Copy E of the invoice should come back from warehouse to accounts department so that the accounts department can match the outwards of warehouse with Copy E. There should be segregation of duties as Jones is doing all the documentation the - person who mails the invoice should be different from the person who prepares the invoice. The person who prepares the invoice is same as the person who is recording the invoice. Lack of segregation. The accounting entries of the invoices buy Jones should be authorized by someone for posting to ensure review. Reconciliation of sales ledger with warehouse department is not being done. Collections - There should be a control over aged receivables. The aging report should be prepared every fortnight and reported to the sales manager for defaulting customers for necessary follow up and restricting further sales to defaulting customers. The write offs should be authorized. The lack of control here is that Jones solely can decide whether it is legitimate or not. All write offs should have a check. The checks deposited by the treasurer is not reviewed by anyone. The reconciliation of Accounts receivable controls account should be reviewed. Payment reminders are not set which is a necessary collections control. Goods return controls are absent. Someone should check the reason for returns and someone should authorize from quality control before passing on the credit to the customer. Regular sequence checks of invoice numbers should be carried on