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Match the items.

The task is to match the lettered items with the correct numbered items. Appearing below is a list of lettered items. Following that is a list of numbered items. Each numbered item is followed by a drop-down. Select the letter in the drop down that best matches the numbered item with the lettered alternatives.

a. Only designated personnel are authorized to sign checks
b. Bond personnel who handles cash; require employees to take vactions; conduct background checks
c. Use prenumbered checks and account for them in sequence
d. Compare checks to invoices; reconcile bank statement monthly
e. Store blank checks in safe with limited access
f. Different individuals approve and make payments; check signers do not record disbursements

1. Establishment of Responsiblity
2. Segregation of Duties
3. Documentation Procedures
4. Physical Controls
5. Independent Internal Verification
6. Human Resource Controls

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