Match each of the following transactions with the applicable internal control principle that is being violated.

A. Establish responsibility

B. Maintain adequate records

C. Insure assets and bond employees

D. Separate recordkeeping from custody of assets

E. Divide responsibility for related transactions

F. Apply technological controls

G. Perform regular and independent reviews ___

1. Cashiers have access to the cash register recorded tape or file. ___

2. All sales clerks share the same cash drawer. ___

3. The bookkeeper prepares and signs checks and completes the bank reconciliation. ___

4. A restaurant allows servers to keep cash collected in their aprons and ring in all sales at the end of the night. ___

5. A company fails to hire a CPA to perform an annual audit. ___

6. A company does not bond its key cash-handling employees. ___

7. A company has a single department that handles purchasing, receiving, and inventory management. ___

8. A company fails to have financial records tested and evaluated for the effectiveness of internal control. ___

9. A company manager keeps pre-signed checks in his desk drawer for employees to hand write when the accountant is out of the office.

***please and thank you