The principles of internal control include the following:

A) Establishment of responsibility

B) Segregation of duties

C) Human Resource Controls

D) Documentation procedures

E) Physical controls

F) Independent Internal Verification

Identify which principle of internal control is being followed in each of the following cases.

1- It was found that all shipping documents are prenumbered.

2- Only warehouse employees have access to the locked warehouse with keys E

3- Checks are signed only by the treasurer of the firm. A

4- Accounting records are not accessible by the warehouse employees. B

5- A time clock is used to track the employees time.