Page 9 - CHAPTER 10 - THE REVENUE AND RECEIPTS CYCLE

REVENUE AND RECEIPTS CYCLE

DESPATCH RISKS

• Theft may be facilitated by uncontrolled dispatch.

• Dispatch errors may occur

oIncorrect goods or quantities dispatched

oGoods delivered to the wrong customer.

• Customers may deny having received the goods.

• Goods released from the warehouse may never be

dispatched.

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