Identify the principle of internal control that is violated in the following situation:

Alexis Company is a very small business. Alexis Bailey, one of the two office clerks, opens the mail each day and removes the cash receipts that come in the mail. Alexis then records the receipts in the cash records and the customer's account and deposits the cash in the bank.

Select one:

A. Maintain adequate records

B. Divide responsibility for related transactions

C. Perform regular and independent reviews

D. Insure assets and bond key employee