An Entity Uses Internal Control Procedures in Order to Mitigate

Essay

An entity uses internal control procedures in order to mitigate the risks to which the entity is exposed. Listed below are two internal control procedures which are applicable to an entity's sales and receivables system.
Match each internal control procedure with the risk mitigated from the list below:
-Sales are made to customers who cannot pay
-Sales are not made to existing customers
-Deliveries are not made to bona fide customers
-Customer refuses to pay for goods allegedly not received
-Customer orders not being fulfilled