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Bartt's Boxes Manufactures and Distributes Boxes of Various Sizes and Strengths

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Bartt's Boxes manufactures and distributes boxes of various sizes and strengths. They take mail and telephone orders from customers. They ship the boxes according to the customer orders and send monthly statements to the customers who pay on a monthly basis. What are at least three risks associated with Bartt's sales/collection process, and what are internal controls that would mitigate these risks?

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