Pick one of these for the question below:

Human resource controls

Establishment of Responsibility

Segregation of Duties

Documentation Procedures

Independent Internal Verification

Physical Controls

Brief Exercise 7-6 Tott Company has the following internal control procedures over cash disbursements. Identify the internal control principle that is applicable to each procedure. (a) Company checks are prenumbered (b) The bank statement is reconciled monthly by an internal auditor. (c) lank checks are stored in a safe in the treasurer's office, (d) only the treasurer or assistant treasurer may sign checks. (e) check-signers are not allowed to record cash disbursement transactions