Ineffective controls for testing sales invoices Ineffective input validation checks on sales dates Ineffective processes in the billing department Ineffective shipping department cutoff policy Solution For the risk of recording revenue in the wrong period, what is the most likely internal control weakness? Ineffective shipping department cutoff policy Note : Recording sales is always based on shipping information and it is recorded in the wrong period than shipping information were incorrect and it most likely happens due to  internal control weakness in Ineffective shipping department cutoff policy .