1. Which of the following is an internal control procedure for recording cash payments? (2 Points) Allowing one person to handle all aspects of cash receipts and payments. Using a pre-numbered receipt book for all cash receipts. Allowing employees to use company credit cards for personal expenses. Failing to reconcile bank statements on a regular basis. 12. Which of the following is an important feature of a payroll system? (2 Points) Allowing employees to change their own pay rates. Lack of security controls to ensure confidentiality of employee information. The ability to generate and file tax forms automatically. Allowing supervisors to manually adjust employee time cards without documentation