two (2) examples of physical control that the client can use to protect the asset or the record and explain each examples 1. Petty Cash 2. Cash received by cashiers in a grocery 3. Accounts receivable records 4. Raw Materials Inventory 5. Small Tools Inventory 6. Manufacturing Equipment 7. Marketable Securities 8. Blank Checks or checkbooks 9. Perishable Goods Inventory 10. Previous years transaction, accounting records and documents