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. (b) The bank statement is reconciled monthly by an internal auditor. (c) Blarikchecks are stored in a sate in the treasurer's office. (d) Only the treasurer or assistant treasurer may sign checks. (b) Check-signers are not allowed torecord cashdisbursement transactions