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If delinquent accounts are reviewed only by the sales manager, this is an internal control weakness. The sales manager may have a conflict of interest, not wanting to report an account as delinquent if it means additional sales cannot be made to that customer. Delinquent accounts should be reviewed regularly by the credit manager and the accounts receivable manager.
This is not an internal control weakness. Customer statements should be mailed monthly by the accounts receivable department.
This is not an internal control weakness but is an important segregation of duties.
Confirming customer account balances periodically is an important internal control procedure.