Wong has the following internal controls over cash receipts and cash payments.

Identify the control activity that is applicable to each item in the table shown below:

				Activity
1		All cash is deposited intact, in the bank account, daily.		Independent Checks of PerformanceEstablishment of ResponsibilitySegregation of DutiesDocumentation ProceduresHuman Resource ControlsPhysical and IT Controls
2		Blank cheques are stored in a safe in the controllers office.		Segregation of DutiesDocumentation ProceduresPhysical and IT ControlsIndependent Checks of PerformanceHuman Resource ControlsEstablishment of Responsibility
3		All cashiers are bonded.		Documentation ProceduresSegregation of DutiesPhysical and IT ControlsIndependent Checks of PerformanceEstablishment of ResponsibilityHuman Resource Controls
4		All over-the-counter receipts are recorded on cash registers.		Independent Checks of PerformanceDocumentation ProceduresPhysical and IT ControlsEstablishment of ResponsibilitySegregation of DutiesHuman Resource Controls
5		All payments, except for petty cash transactions, are made by cheque.		Segregation of DutiesDocumentation ProceduresPhysical and IT ControlsEstablishment of ResponsibilityIndependent Checks of PerformanceHuman Resource Controls
6		Cheque signers are not allowed to record cash payment transactions.		Independent Checks of PerformancePhysical and IT ControlsHuman Resource ControlsSegregation of DutiesDocumentation ProceduresEstablishment of Responsibility
7		Company cheques are pre-numbered.		Human Resource ControlsSegregation of DutiesEstablishment of ResponsibilityDocumentation ProceduresPhysical and IT ControlsIndependent Checks of Performance
8		Daily cash counts are made by cashier department supervisors.		Independent Checks of PerformanceHuman Resource ControlsEstablishment of ResponsibilitySegregation of DutiesPhysical and IT ControlsDocumentation Procedures
9		Only cashiers may operate cash registers.		Documentation ProceduresPhysical and IT ControlsSegregation of DutiesHuman Resource ControlsEstablishment of ResponsibilityIndependent Checks of Performance
10		Only the controller or assistant controller may sign cheques.		Physical and IT ControlsIndependent Checks of PerformanceHuman Resource ControlsEstablishment of ResponsibilitySegregation of DutiesDocumentation Procedures
11		The bank statement is reconciled monthly by an internal auditor.		Establishment of ResponsibilitySegregation of DutiesPhysical and IT ControlsHuman Resource ControlsIndependent Checks of PerformanceDocumentation Procedures
12		The duties of receiving cash, recording cash, and maintaining custody of cash are assigned to different individuals.