The internal control procedures in Dayton Company result in the following situdtions.

Identify the principles of internal control that are being followed in each case.

a$.$ Employees who have physical custody of assets do not have access to the accounting records.

Each month, the assets on hand are compared to the accounting records by an

b$.$ internal auditor.

A prenumbered shipping document is prepared for each shipment of goods to

c$.$ customers.