1 When designing good systems of internal control, which of the following statements is incorrect? Related purchasing activities should be assigned to different individuals. Safeguarding of assets is enhanced by the use of physical controls. Independent internal verification should be done by an employee independent of the personnel responsible for the information. The use of pre-numbered documents is not an important internal control feature. 2 An employee who makes the sale, ships the goods and bills the customer violates which principle of internal control? Segregation of duties Custody of assets Documentation procedures Establishment of responsibility