Clearly defined authority and responsibil 3. Invoices received from outside suppliers are filed with purchase orders. Segregation of duties X 4. Employees with access to the accounting records are not permitted to open the mail because it contains many payments by check from customers. Safeguards over assets and records X 5. The extent of access to the many segments of the company's corpputer system is tightly controlled by Individual identification cards and passwords that change at regular intervals. Safeguards over assets and records 6. Each shipment to customers from inventory is recorded on a specially printed form bearing a sequential number these forms are the basis for entries into the computer system, which makes entries to inventory records and produces periodic reports of sales and shipments. Adequate documents and records 7. At regular intervals, internal audit reviews a sample of expenditure transactions to determine that payment has been made to a bona fide supplier and that the related goods or services were received and appropriately used Checks on recorded amounts 8. A construction company stores large steel girders in an open yard surrounded by a 5-foot fence and stores welding supplies in a controlled-access, tightly secured concrete building Safeguards over assets and records 9. Cash registers display the price of each item purchased to the customer as it is recorded and produce a customer receipt that describes each item and gives its price Segregation of duties X 10. The person in the controller's office who prepares and mails checks to suppliers cannot make entries in the general ledger system, Segregation of duties