Amberjack co S/D 19- internal controls

ABC Co raises sales orders (SOs) .... 2054 2055 2056 2057 2058 2059 2060 2061 ... As goods are dispatched it raises GDNs ... 1004 1005 1006 1008 1009 1010 Can you see the missing GDN? There shouldn't be missing GDN #s because they should be raised in strict numerical order. That's why it's important to identify gaps - if any (and hopefully none). Now suppose the same despatches were given the same # as the SOs: 2058 2055 2059 2060 2061 2057 When you have reordered the numbers - what do the gaps in #s tell you? Only that most likely the GDNS have not been raised (for SOs not yet fulfilled).

Can you explain this in a easy way I got little bit confused here?

If GDNs are given the same numbers as sales orders it will not be possible to check the sequence of GDNs for completeness.