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

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 a principle of internal control (b) Each month, the assets on hand are compared to the accounting records by an internal auditor. select a principle of internal control (c) A prenumbered shipping document is prepared for each shipment of goods to customers. select a principle of internal control