Final answer:
The example is an internal control, which is part of a business's efforts to ensure the accuracy and integrity of its financial transactions and prevent fraud.
Step-by-step explanation:
The scenario described is an example of an internal control mechanism within a business process. An internal control is a process put in place by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.
This specific case—a software application comparing sales invoices with the shipping information and generating a report if discrepancies are found—serves to maintain accuracy in billing and is essential for financial record-keeping. It's an automated way to match documents and ensure that billing is consistent with delivered goods, similar to the way Noel identified a billing error in the provided reference. Internal controls are critical in managing an organization's financial practices and securing the accuracy of its financial reporting.