单选题
Which TWO of the following controls of a sales system ensure that all goods despatched are completely and accurately invoiced?
(1) Good despatched notes are matched to sales invoices
(2) Sales invoices are sequentially numbered
(3) Sales invoices are matched to customer orders
(4) Regular review of unfulfilled orders
【正确答案】
D
【答案解析】 Sequential numbering of invoices confirms the completeness of sales invoices, however, it does not give assurance that all goods despatched are invoiced. Agreeing invoices back to orders does not confirm that the goods have actually been despatched yet.