Item (1): No defect.
Item (2): No defects.
Item (3): Defective accounting department staff E registers the main business income and accounts receivable subsidiary ledger.
Reason: If the subsidiary ledger of main business income is independently registered by employees other than the subsidiary ledger of accounts receivable, it meets the requirements of separation of duties.
Suggestion: The main business income subsidiary ledger and the accounts receivable subsidiary ledger should be registered separately by people in different positions.
(2)
Item (1): Not appropriate. Check whether the sales invoice is accompanied by shipping documents and approved sales orders.
Item (2): Not appropriate. There are at least two negotiators.
Item (3): Appropriate.
Item (4): Appropriate.
Item (5): Appropriate.