Test of controls

Sir I want to confirm that TOC along with its objective given below is right or wrong?

1) Control: The orders are entered by an order clerk and the system automatically checks that the goods are available.

TOC: Enter an order in the system for those goods which are currently out of stock. The system should not accept the order.
The objective of this test is to ensure that orders are only accepted for the available goods.

2) Control: Larger customers are entitled to a discount; this is agreed by the sales director and set up within the customer master file.

TOC: On a sample basis review some master files for evidence of authorization of discounts, such as, signature of sales director.