(b) (i) Risk affecting completeness
– The computer system does not record sales accurately and/or information is lost or transferred incorrectly from the ticket office computer to the accounts department computer.
– Cash sales are not recorded in the cash book; cash is stolen by the accounts clerks.
– Tickets are issued but no payment is received – that is the sale is not recorded.
– Cash is removed by the ticket office personnel, by the security guards or by the account clerks.
– The account clerks miscount the amount of cash received from a ticket office.
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