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                                                           Documentation proceduresSegregation of dutiesPhysical controlsHuman resource controlsEstablishment of responsibilityIndependent internal verification
(b)		The bank statement is reconciled monthly by an internal auditor.		Select the principle of internal control                                                           Independent internal verificationSegregation of dutiesPhysical controlsEstablishment of responsibilityHuman resource controlsDocumentation procedures
(c)		Blank checks are stored in a safe in the treasurer’s office.		Select the principle of internal control                                                           Human resource controlsSegregation of dutiesEstablishment of responsibilityIndependent internal verificationDocumentation proceduresPhysical controls
(d)		Only the treasurer or assistant treasurer may sign checks.		Select the principle of internal control                                                           Independent internal verificationEstablishment of responsibilityDocumentation proceduresHuman resource controlsPhysical controlsSegregation of duties
(e)		Check-signers are not allowed to record cash disbursement transactions.		Select the principle of internal control