Ken Deangelo Company's internal controls over cash disbursements provide for the treasurer to sign checks imprinted by a check-writing machine in indelible ink after comparing the check with the approved invoice. Identify the internal control principles that are present in these controls.

Treasurer signs checks

Checks imprinted by a machine in indelible ink.

Comparing check with approved invoice before signing

Options: Physical Controls, Establishment of Responsibility, Documentation Procedures, Segregation of Duties, Independent Internal Verification,