A service organization provides processing services for a client's sales orders. Which of the following information is relevant when gathering data for the report on the service organization's internal controls?

A. The client's sales manager reviews accounts receivable balances.
B. Credit limits are established and updated by the client's credit department.
C. The client's data entry clerk used the sales manager's password to make unauthorized changes to customer prices.
D. The service organization's system calculates accounts receivable balances.