You are auditing the financial statements of a client for the year ending December 31, 20X3. You have compiled a list of possible errors or fraud that could result in the misstatement of the client's financial statements and a list of controls that, if properly designed and implemented, could assist the client in preventing or detecting the errors or fraud. REQUIRED: For each of the possible errors or fraud that are listed below, select one internal control procedure from the answer list that, if properly designed and implemented, most likely could assist the client in preventing or detecting the errors or fraud. You may select a control once, more than once, or not at all