A company's cash receipts procedures include the following.

Cashiers collect cash and issue a receipt at the point of sale. Supervf ors take custody of the cash at the end of each cashier's shift and deposit it in the bank. Accounting staff then ensure the receipts from cash sales are properly recorded in the accounting system. Which internal control principle is most evident with these procedures?

Restrict access

Segregate duties

Document procedures

Independently verify