Despatch of Goods Sales System (1) Flashcards
1
Q
What is risk (destination)
A
That goods are not despatched to the required destination
2
Q
What is control objectives (destination)
A
Ensure that goods are despatched to the required destination
3
Q
What is controls (destination) (customer GDN)
A
On receipt of the goods, customer signs multi-part GDN
4
Q
What is controls (destination) (copy of GDN delivery)
A
One copy of GDN should then be left with the customer and others returned with the delivery driver
5
Q
What is tests of controls (destination) (delivery GDN review)
A
Review a sample of GDNs for evidence of the customer’s signature
