Below you will find a series of internal controls associated with the various financial statement audit cycles that the auditors identified for one of their clients:

$1-$ Merchandise receipt reports $($receiving reports$)$ are prenumbered and are checked daily to determine that they have been generated correctly.

$2-$ Collections by checks are received by mail, the receptionist receives said correspondence and endorses the checks before transferring them to the credit department.

$3-$ The president of the company signs the checks once he compares the check drawn against the documents that support the disbursement $($underlying documents$).$

$4-$ The accounts receivable control account of the general ledger is reconciled against the accounts receivable subsidiary on a monthly basis.

$5-$ Every day deposits of the collected cash are prepared, which was kept in the vault the night before, and are sent to the bank.

Required

Explain which of the following control activities applies in each case $($you must associate one and only one of the possible answers, and you will use it only once$)$ and why you answer that way.

Control activities $($in English$)$:

a$)$ adequate separation of duties

b$)$ proper authorization of transactions and activities

c$)$ adequate documents and records

d$)$ physical controls over assets and records

e$)$ independent check on performance