Question：Which of the following controls contribute to assurance that goods cannot be despatched without being invoiced?
　　1. Authority limits for approval of sales invoices.
　　2. Segregation between despatch and invoice personnel.
　　3. Pre-numbered despatch notes checked for items missing in the sequence.
　　4. Physical security over the warehouse and exits.
　　A. Controls 1, 3 and 4 only.
　　B. Controls 2, 3 and 4 only.
　　C. Controls 2 and 3 only.
　　D. Controls 3 and 4 only.
　　The correct answer is: Controls 2, 3 and 4 only.
　　解析：These are typical internal controls that provide assurance that sales are not understated by virtue of goods being despatched that are not subsequently invoiced. Control 1 concerns approval on invoices once they are raised, and will therefore not of itself provide assurance that sales have not been omitted from the sales records.