Imagine you are the newly appointed General Manager of Sun&Sand, a 100-room independently owned and operated beachfront holiday resort in Cairns, Australia. You have discovered the resort lacks appropriate internal control policies, practices and procedures. The owner of the resort understands the objectives/purposes of internal control, but does not understand the underlying principles that need to be upheld in an effective internal control system. Explain five principles of internal control systems, and give a practical example of how each principle could be implemented at the Sun&Sand Resort.