Classify the following internal controls as either Segregation of duties Proper procedures for authorization Adequate documents and records Physical control over assets and records tindependent checks on performance Shipping and receiving is separated from posting transactions such as credit notes to a customer's account would be be classified as what type of control activity Separation of claiming and approving expenses. Retinal scan to obtain entry in the server room, Supervisor verifies the accuracy of retail clerk's cash drawer at the end of the day, Separating development of software and # administration of systems, particularly production systems Authorized individual matches source a documents to sales person travel claims as they review for approval of payment. A Segregation of Duties Physical control over assets and records c Independent checks on performance Proper procedures for authorization L. Adequate documents and records Retinal scan to obtain entry in the server room. Supervisor verifies the accuracy of retail clerk's cash drawer at the end of the day. Separating development of software and administration of systems, particularly production systems. Authorized individual matches source documents to sales person travel claims as they review for approval of payment. Key to the office door. Itemized receipt shows merchants name, date of transactions, amount of transactions and description of items purchased. Supervisor reviews and signs employee time sheets every week. Purchase orders typically require multiple approvals A. Segregation of Duties B. Physical control over assets and records c. Independent checks on performance d. Proper procedures for authorization e Adequate documents and records