4. 209. The of an asset should not have access to the accounting records of that asset. 5. 210. Internal employees of a company who evaluate the effectiveness of the company's system of internal controls on a year-round basis are called 6. 211. Using documents is a control measure which helps in accounting for all documents in a series and also prevents a document from being recorded more than once. 7. 212. Employees who handle cash should be in order to protect against misappropriation of assets by dishonest employees. 8. 213. Two limitations of systems of internal control are the concept of and the 9. 214. Internal control over cash disbursements is more effective when payments are made by , rather than by 10.215. A disbursement system that uses computers, etc., to transfer cash from one location to another is referred to as 11.216. A voucher is recorded in the and filed according to the date on which it is to be paid