Brief Exercise 7-4 Halleran Company has the following internal control procedures over cash receipts. Identify the internal control principle that is applicable to each procedure.

(a)	All over-the-counter receipts are entered in cash registers.	Documentation proceduresIndependent internal verificationSegregation of dutiesPhysical controlsEstablishment of responsibilityHuman resource controls
(b)	All cashiers are bonded.	Independent internal verificationDocumentation proceduresPhysical controlsHuman resource controlsSegregation of dutiesEstablishment of responsibility
(c)	Daily cash counts are made by cashier department supervisors.	Human resource controlsDocumentation proceduresIndependent internal verificationSegregation of dutiesEstablishment of responsibilityPhysical controls
(d)	The duties of receiving cash, recording cash, and having custody of cash are assigned to different individuals.	Documentation proceduresPhysical controlsSegregation of dutiesEstablishment of responsibilityHuman resource controlsIndependent internal verification
(e)	Only cashiers may operate cash registers.	Independent internal verificationSegregation of dutiesDocumentation proceduresHuman resource controlsEstablishment of responsibilityPhysical controls