Which of the following best exemplifies a control activity referred to as independent verification? Reconciliation of bank accounts by someone who does not handle cash or record cash transactions. Identification badges and security codes used to restrict entry to the production facility. Accounting records and documents that provide a trail of sales and cash receipt transactions. Separating the physical custody of inventory from inventory accounting.

Reconciliation of bank accounts by someone who does not handle cash or record cash transactions.
		Identification badges and security codes used to restrict entry to the production facility.
		Accounting records and documents that provide a trail of sales and cash receipt transactions.
		Separating the physical custody of inventory from inventory accounting.