Identify the internal control principle that is applicable to each procedure. 1. all over-the-counter receipts are entered in cash registers. 2. all cashiers are bonded. 3. daily cash counts are made by cashier department supervisors. 4. the duties of receiving cash, recording cash, and custody of cash are assigned to different individuals. 5. only cashiers may operate cash registers.

(1) Physical controls - This will come under the physical control because cash registers have physical appearance and it is maintained by the cashier.

(2) Human resource control - Human resource department are handling all the paper work of an employee i.e cashier.

(3) Independent internal verification - Verification of cash on a daily basis that are submitted by the depositor.

(4) Segregation of duties - Distribution of duties to different individuals on the basis of their capability.

(5) Establishment of responsibility - It is the responsibility of the cashier to maintain cash registers not anyone else.

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