Bujold Company has the following internal controls over cash payments. Identify the control activity that is applicable to each of the following.

1.		Company cheques are pre-numbered.		select a control activity Human resource controlsPhysical and IT controlsSegregation of dutiesIndependent checks of performanceDocumentation proceduresEstablishment of responsibility
2.		Blank cheques are stored in a safe in the controllers office.		select a control activity Establishment of responsibilityPhysical and IT controlsIndependent checks of performanceSegregation of dutiesHuman resource controlsDocumentation procedures
3.		All employees in the accounting department are required to take vacations each year.		select a control activity Segregation of dutiesIndependent checks of performanceDocumentation proceduresEstablishment of responsibilityPhysical and IT controlsHuman resource controls
4.		The bank statement is reconciled monthly by the assistant controller.		select a control activity Documentation proceduresEstablishment of responsibilityHuman resource controlsSegregation of dutiesPhysical and IT controlsIndependent checks of performance
5.		Both the controller and the treasurer are required to sign cheques or authorize EFT.		select a control activity Independent checks of performanceSegregation of dutiesHuman resource controlsEstablishment of responsibilityPhysical and IT controlsDocumentation procedures
6.		Cheque signers are not allowed to record cash payments.		select a control activity Documentation proceduresHuman resource controlsPhysical and IT controlsSegregation of dutiesIndependent checks of performanceEstablishment of responsibility