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

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.		Select the principle of internal control                                                           Physical controlsIndependent internal verificationEstablishment of responsibilitySegregation of dutiesDocumentation proceduresHuman resource controls
(b)		Each month, the assets on hand are compared to the accounting records by an internal auditor.		Select the principle of internal control                                                           Segregation of dutiesPhysical controlsIndependent internal verificationDocumentation proceduresHuman resource controlsEstablishment of responsibility
(c)		A prenumbered shipping document is prepared for each shipment of goods to customers.		Select the principle of internal control                                                           Physical controlsDocumentation proceduresIndependent internal verificationHuman resource controlsSegregation of dutiesEstablishment of responsibility