ACCA Audit and Assurance (F8) Practice Exam

What is an example of an actual control related to dispatching in sales?

1. Matching orders with the customer's credit history

2. Sequential dispatch notes

3. Validating customer information

4. Recording customer complaints

The correct answer is: Sequential dispatch notes

An example of an actual control related to dispatching in sales is the use of sequential dispatch notes. This control helps to ensure that each dispatch is recorded in order, allowing for tracking of shipments and providing evidence that orders have been fulfilled correctly. Sequential dispatch notes also enable the identification of any discrepancies or missing shipments. By maintaining a systematic record of all dispatches, an organization can enhance its logistical management and reduce errors, contributing to better inventory control and customer satisfaction. The other options, while related to the overall sales and order process, do not specifically pertain to the control of dispatching itself. Matching orders with the customer's credit history is primarily a credit risk management control, validating customer information ensures that accurate data is collected but does not directly relate to the dispatch process, and recording customer complaints focuses on feedback and service quality rather than the physical dispatching of goods.