The following is a list of 10 control plans from Chapter 8.These are followed by a list of 10 B/AR/CR business processcontrols or deficiencies. Match the 10 B/AR/CR businessprocess control plans with a pervasive control plan from Chapter 8that could prevent the deficiencies noted in the preceding list orhave an impact on the successful execution of the business processcontrol.

Match letters A-J to numbers 1-10

A. Controls for physical and logical access to accountsreceivable master data to prevent, for example, unauthorizeddeletion of open invoices.

B. Segregate cashier who processes cash receipts fromtreasurer.

C. Segregate controller functions (recordkeeping for AR) fromtreasurer functions (custody of cash).

D. Access control software (i.e., assignment of access rightsto employees)

E. Systems development life cycle (SDLC), including testing andapproval before implementation of new or revised programs.

F. Segregate marketing (i.e., authorization of prices) frombilling (i.e., authorization of changes to the billing process andprograms)

G. Selection, hiring, and supervision of billing clerks toensure that they can and do carry out their assigned responsibilities.

H. Segregate payment applications clerks from AR clerks whoresolve customer complaints

I. Controls for physical and logical access to sales ordermaster data to prevent, for example, unauthorized deletion of opensales orders.

J. Preventive maintenance of computer hardware to ensurereliability and availability.

	1. Treasurer reconciles bank accounts regularly.
	2. Monthly statements are printed in the accounts receivabledepartment and mailed to customers.
	3. Cash receipts are reviewed to determine that the customerhas taken the appropriate discounts. Exceptions are routed viaworkflow to the supervisor of AR for electronic approval. Salesclerks have been able to approve the taking of unauthorizeddiscounts.
	4. Each day, the computer processes the open sales orders toidentify those that have been shipped but not yet billed. This listis presented to the billing clerk for action. Occasionally, thebilling clerk does not bother to follow up on open sales orders,and invoices are not sent out in a timely manner.
	5. Periodically, the billing program identifies open salesorders (shipped but not billed) and prepares and sends invoices. Toprevent some invoices from being sent, someone in the organizationhas changed certain sales orders to indicate that they areclosed.
	6. When an invoice is prepared, the computer should employauthorized prices, terms, freight, and discounts. Frequent customercomplaints include incorrect prices on invoices. Research determines thatbilling clerks are changing authorized prices prior tobilling.
	7. Prior to releasing a batch of invoices, the billing clerkcompares the batch totals of the shipments to be billed to thetotals prepared by the computer at the end of the invoicingprocess. The computer totals are often incorrect.
	8. Upon receipt in the mailroom, checks are forwarded to thecashier and RAs are sent to the cash applications clerks.
	9. The computer prepares an aging of open invoices, andaccounts receivable clerks follow up on overdue balances.
	10. Turnaround documents (e.g., RAs) are used to recordcustomer payments. The scanner often does not read the remittancedata correctly.