Control Procedure/activity

Try going from assertions. Eg for transactions and events, relevant assertions include completeness and and accuracy

So for a sales transaction you need need objectives that sales transactions cannot go missing (completeness) and that they are accurately recorded.

To meet objectives you need specific procedures:

Completeness procedures include:

Record orders as soon as received
Ensure each order produces a despatch (eg match copy despatches to orders)
Ensure each despatch in invoiced (match invoices with despatch notes)
Ensure customers are accurately debited (controls totals and statements sent to customers)

Accuracy procedures include:

For example, someone double-checking that despatches are accurate.
Control account reconciliations
Regular printout of price lists for approval to ensure invoicing is based on the correct prices.