In sales controls, which step requires the invoice to be sequentially numbered and matched with both the order and the goods delivery note?

• A. Order
• B. Despatch
• C. Invoicing
• D. Receipt

Answer: (C)

The step being tested is invoicing. Invoicing controls require that each invoice has a unique, sequential number and that it is matched with both the customer order and the goods delivery note. This three-way linkage—order, delivery (despatch) note, and invoice—creates a solid audit trail and helps ensure that only items ordered and delivered are billed, in the correct quantities, and at the right prices. It also prevents gaps or duplicates in billing and supports accurate revenue recognition and accounts receivable monitoring. The order and despatch steps themselves do not involve numbering the invoice, and the receipt step pertains to collecting payment, not generating or validating the invoice.