Electronic copies of customer sales receipts are records that show the details of each sales transaction, such as the date, time, amount, item, and payment method12. Electronic copies of customer sales receipts can provide an IS auditor assurance that the interface between a point-of-sale (POS) system and the general ledger is transferring sales data completely and accurately, because:
Electronic copies of customer sales receipts can be used to verify and reconcile the sales data that is captured by the POS system and posted to the general ledger12.
Electronic copies of customer sales receipts can be used to detect and correct any errors, discrepancies, or frauds that may occur during the data transfer process12.
Electronic copies of customer sales receipts can be used to comply with accounting standards, tax regulations, and audit requirements12.