An Internal Control Questionnaire for Evaluating the Occurrence Objective of Revenues

Multiple Choice

An internal control questionnaire for evaluating the occurrence objective of revenues would not include which of the following questions?

A) Is customer credit approved before orders are shipped?
B) Are customer statements mailed monthly by the accounts receivable department?
C) Are direct confirmations of receivables obtained periodically by the internal auditor?
D) Are returned goods checked against necessary reports?