Final answer:
Reconciling sales invoice controls with accounts receivable ledger is least likely to be a control activity to reduce billing errors, as it is a more retroactive measure, while the other options are proactive.
Step-by-step explanation:
The procedure that would most likely not be an internal control activity designed to reduce the risk of errors in the billing process is reconciling the control totals for sales invoices with the accounts receivable subsidiary ledger. This reconciliation activity is more related to ensuring that all invoices have been accurately recorded in the accounts receivable ledger and do not directly impact the prevention of billing errors. On the other hand, comparing shipping documents to sales invoices, using computer programmed controls, and matching shipping documents with sales orders before invoicing are all proactive controls aimed at reducing billing errors.The procedure most likely not to be an internal control activity designed to reduce the risk of errors in the billing process is option A) Comparing control totals for shipping documents with corresponding totals for sales invoices. This procedure aims to prevent errors by checking that the totals for shipping documents match the totals for sales invoices. However, it does not directly address the accuracy of billing or reduce the risk of errors in the pricing or mathematical calculations.
Options B), C), and D) are all internal control activities that help reduce the risk of errors in the billing process. Option B) uses computer programmed controls to ensure the pricing and mathematical accuracy of sales invoices. Option C) matches shipping documents with approved sales orders before invoice preparation, ensuring that the correct items are billed. Option D) reconciles the control totals for sales invoices with the accounts receivable subsidiary ledger, ensuring that all invoices are accounted for and accurately recorded.