You are the audit senior assigned to the audit of Speedy Ltd, a motor vehicle spares company. You obtain an understanding of the invoicing function within the revenue and receipts cycle at Speedy Ltd.

Once the goods have been picked from the warehouse, the despatch clerk will check the goods against the picking slip to confirm everything has been picked. He will then select the confirm option on the system to generate a sales invoice. Both the despatch and picking clerks do not have write access to the file so that no amendments can be made to the invoice. 

Which one of the following control objectives will be achieved by the above-mentioned procedure?