Match each of the following cash receipt activities to the internal control principle to which it best
relates. Enter the appropriate letter in the space provided.
1. A list of checks received in the mail is prepared.
2. Total cash receipts are compared to the amount
on the bank deposit slip.
3. A password is required to open the cash register.
4. Price changes at the checkout require a manager’s
5. Cashiers are required to count the cash in their
register at the beginning and end of each shift.
A. Establish responsibility
B. Segregate duties
C. Restrict access
D. Document procedures
E. Independently verify
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