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Salespeople should not be responsible for monitoring customers' financial condition. Salespeople make contact with customers and potential customers, make sales and provide customer service where appropriate. If salespeople are responsible for credit approval, their conflict of interest (desire to make the sale) could lead to inappropriate approvals. There should be a separate credit approval function.
Requiring customers who do not meet trade-credit standards to purchase on a C.O.D. basis is a common procedure, not a basis for developing a deficiency finding.
Requiring an authorized signature from the credit department denoting approval of the customer's credit is a control strength, not the basis for a deficiency finding.
Having the finance committee of the board of directors review and approve trade-credit standards is a control strength and would not lead to a deficiency finding.