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 Independent internal verificationDocumentation proceduresEstablishment of responsibilityPhysical controlsHuman resource controlsSegregation of duties
(b)		Each month, the assets on hand are compared to the accounting records by an internal auditor.		Select the principle of internal control Human resource controlsPhysical controlsEstablishment of responsibilityDocumentation proceduresSegregation of dutiesIndependent internal verification
(c)		A prenumbered shipping document is prepared for each shipment of goods to customers.		Select the principle of internal control Physical controlsIndependent internal verificationHuman resource controlsSegregation of dutiesDocumentation proceduresEstablishment of responsibility