Tott Company has the following internal control procedures over cash disbursements. Identify the internal control principle that is applicable to each procedure.

(a)		Company checks are prenumbered.		Select the principle of internal control Establishment of responsibilityPhysical controlsDocumentation proceduresHuman resource controlsIndependent internal verificationSegregation of duties
(b)		The bank statement is reconciled monthly by an internal auditor.		Select the principle of internal control Physical controlsSegregation of dutiesEstablishment of responsibilityDocumentation proceduresHuman resource controlsIndependent internal verification
(c)		Blank checks are stored in a safe in the treasurers office.		Select the principle of internal control Independent internal verificationPhysical controlsEstablishment of responsibilityDocumentation proceduresHuman resource controlsSegregation of duties
(d)		Only the treasurer or assistant treasurer may sign checks.		Select the principle of internal control Establishment of responsibilityHuman resource controlsIndependent internal verificationPhysical controlsDocumentation proceduresSegregation of duties
(e)		Check-signers are not allowed to record cash disbursement transactions.		Select the principle of internal control Independent internal verificationDocumentation proceduresPhysical controlsHuman resource controlsSegregation of dutiesEstablishment of responsibility