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 a principle of internal control Documentation ProceduresEstablishment of ResponsibilityHuman Resource ControlsIndependent Internal VerificationPhysical ControlsSegregation of Duties
(b)		The bank statement is reconciled monthly by an internal auditor.		select a principle of internal control Documentation ProceduresEstablishment of ResponsibilityHuman Resource ControlsIndependent Internal VerificationPhysical ControlsSegregation of Duties
(c)		Blank checks are stored in a safe in the treasurers office.		select a principle of internal control Documentation ProceduresEstablishment of ResponsibilityHuman Resource ControlsIndependent Internal VerificationPhysical ControlsSegregation of Duties
(d)		Only the treasurer or assistant treasurer may sign checks.		select a principle of internal control Documentation ProceduresEstablishment of ResponsibilityHuman Resource ControlsIndependent Internal VerificationPhysical ControlsSegregation of Duties
(e)		Check-signers are not allowed to record cash disbursement transactions.		select a principle of internal control Documentation ProceduresEstablishment of ResponsibilityHuman Resource ControlsIndependent Internal VerificationPhysical ControlsSegregation of Duties