When a company states that the merchandise orders are to be recorded on purchase order forms, it is doing to under the principle of control activities referred to a 1. restrict access 2. segregation of duties 3. independent verification 4. document procedures 5 establish responsibility When the company uses pre-numbered checks, it is doing so under the principle of control activities referred to as: 1. establish responsibility 2. document procedures. O 3. independent verification 4. segregation of duties. 5. restrict access