Match the internal control term with the definition by placing the letter of the term in the appropriate numbered line. Attaching asset tags. Bank reconciliation Bonding of key employees Cross-training, especially of key functions Deposits made daily and intact Dual custody (two custodians) Forced vacations Management approval Prenumbered source documents Securing authorized signature stamps Separation (or segregation) of duties Single custody (one custodian) Supervision Regular independent reviews Voucher system used for making payments Written policies and procedures In the absence of (or inability to implement) certain internal controls the overriding control is review and monitoring by management or the company owner. Access to assets and access to the books should not be vested in the same person. Employees should not be allowed to continuously perform the same functions without someone else periodically taking over. Employees should be trained to perform various duties so that the company is not dependent on a few key employees. Duties should be clearly spelled out in order to hold employees accountable This helps to prevent fraud and to perform employee performance evaluations. Accomplishes two main objectives: background checks are performed and limits the amount of a loss due to a fraud Key documents (i.e., checks, receipts, and purchase orders) must be accounted for by the company to help prevent personal, unauthorized use by employees. A bank reconciliation must be performed regularly by a person not processing cash receipts or payments. Certain activities must not be performed by only one person (i.e., receiving and opening payments by mail and access to bank vaults.) All deposits should be made (by a person other than the cashier) daily and intact. Only original source documents (i.e., invoices) should be accepted when authorizing payment