CHAPTER 8

Revenue and Cash Collection Processes and Controls

STUDY OBJECTIVES

This chapter will help you gain an understanding of the following concepts:

images An introduction to revenue processes

images Sales processes and the related risks and controls

images Sales return processes and the related risks and controls

images Cash collection processes and the related risks and controls

images An overview of IT systems of revenue and cash collection that enhance the efficiency of revenue processes

images E-business systems and the related risks and controls

images Electronic data interchange (EDI) systems and the related risks and controls

images Point of sale (POS) systems and the related risks and controls

Ethical issues related to revenue ...

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