Below are six descriptions of internal control problems. In the space to the left of each description, enter the code letter of the internal control principle that is most related to the problem described. Internal Control Principles A. Segregation of duties B. Proper procedures or authorizations C. Physical control over assets and records D. Adequate documents and records E. Independent check on performance 1. The person who is authorized to sign checks approves purchase orders for payment.

2. Cash shortages are not discovered because there are no daily cash counts by supervisors.

3. The same person opens incoming mail and posts the accounts receivable subsidiary ledger.

4. Some cash payments are not recorded because checks are not prenumbered.

5. A clothing store is experiencing a high level of inventory shortages because people try on clothing and walk out of the store without paying for the merchandise.

6. Three people handle cash sales from the same cash register drawer.