System access and segregation of duty for OTC process
Duplicatiove customer prevention
Establishment and maintenance of customer credit limits
Revenue recongnition examine (renvenue template)
Sales recongnition/customer return/sales cut-off with supporting
Sales sub ledger is reconciled with general ledger
Flash report is generated periodically and reviewed by plant and division management
Regular customer credit review
Credit hold in place if customer exceeding applicable credit limit
AR reserve review
AR write-off per approval matrix
Non ERP invoices are appropriately supported
