Control objective 控制目标
1) Ensure that orders are only accepted if goods are available to be processed for customers
2) Ensure that sales discounts are only provided to valid customers
3) Ensure that goods are not supplied to poor credit risks.
4) Ensure that goods are despatched for all orders on a timely basis
5) Ensure that goods are despatched correctly to customers and that they are of an adequate quality.
6) Ensure that all goods despatched are correctly invoiced.
7) Ensure completeness of income for goods despatched.
8) Ensure that all orders are recorded completely and accurately.