19. Which of the following fraudulent activities most likely could be perpetrated due to the lack of effective internal controls in the revenue cycle?
(A) Fictitious transactions may be recorded that cause an understatement of revenues and an overstatement of receivable.
(B) Claim received from customers for goods returned may be intentionally recorded in other customer's account.
(C) Authorization of credit memos by personnel who receive cash may permit the misappropriation of cash.
(D) The failure to prepare shipping documents may cause an overstatement of inventory balances.

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