The correct answer is: Pre-numbered despatch notes are matched with sales invoices and unmatched items are followed up.

This addresses completeness of sales by starting with despatch notes, agreeing to invoices and identifying any unmatched items.

Periodic receivables ledger reconciliations being performed by personnel independent of the goods despatched department is a key reconciliation that gives comfort that the sales transactions have been correctly posted to the receivables control account and the memorandum ledger.

Sales invoices that are compared to customer orders and initialled as evidence of this check provides comfort that the invoice details are the same as what the customer requested, this is an accuracy check.

Sales invoices that are matched with pre-numbered despatch notes before being recorded in the receivables ledger checks validity of sales invoices being recorded in the receivables ledger.