Following are ten internal control failures related to the revenues and cash collection processes. Identify which internal control would be most effective in the prevention of each failure. Each internal control should not be used more than once. The list of internal controls that would be most effective in the prevention of each failure is below. 1. 100% check for matching of customer orders and sales orders 2. Periodic confirmation of customer account balances 3. Data back-up procedures 4. Programmed edit checks 5. 100% check for matching of deposit slip and customer check. 6. Program change controls 7. Pre-formatted data entry screens 8. 100% check for matching of sales orders and invoices 9. Prompt data entry immediately upon receipt of customer order In an effort to boost sales, you obtain some of the stock of unissued shipping reports and create a dozen fictitious shipments. You submit these documents to the billing department for invoicing. A computer programmer altered the electronic credit authorization function for a customer company owned by the programmer’s cousin. Checks are received by the mailroom and then forwarded to the accounts receivable department for recording. The accounts receivable clerk holds the checks until the proper customer account has been identified and reconciled. A customer ordered 12 boxes of your product (total of 144 items) for express shipment. Your data entry clerk inadvertently entered 12 individual items. Several sales transactions were not invoiced within the same month as the related shipment. Upon entering sales orders in your new computer system, a sales clerk mistakenly omitted customer numbers from the entries. Customer orders were lost in the mail en route from the sales office to the accounting department (located at the company’s headquarters). You enter sales and accounts receivable data in batches at the end of each week. Several problems have resulted recently as a result of recording invoices to the wrong customer account. A sales clerk entered a non-existent date in the computer system. The system rejected the data and the sales were not recorded.