Choice "D" is correct. In recording fictitious sales, the client will likely have created phony sales invoices, but no related shipment will have occurred.
Choice "c" is incorrect. This would test for completeness of sales, by identifying items that were shipped but not recorded.
Choices "a" and "b" are incorrect. The sales invoices and the sales journal are both internally created documents, and both would likely reflect the fictitious sale.
