2. An organization uses internal control to enhance the accuracy and reliability of accounting records and to: (a) safeguard assets. (b) eliminate fraud. (e) produce correct financial statements. (d) deter employee dishonesty. 3. Physical controls do not include: (a) safes and vaults to store cash. (b) independent bank reconciliations. (e) locked warehouses for inventories. (d) bank safety deposit boxes for important papers. 4. A company writes a check to replenish a $100 petty cash fund when the fund contains receipts of $94 and $4 in cash. In recording the check, the company should: (a) debit Cash Over and Short for $2. (b) debit Petty Cash for $94. (e) credit Cash for $94. (d) credit Petty Cash for $2.