Identify the internal control principle represented by each point in the following diagram.

4. Merchandise orders 1. One office employee places all merchan- dise orders are recorded on a purchase order form. 6. Goods billed by suppliers are compared to purchase orders and receiving reports before being paid. 5. Receiving reports 2. Goods are received only by warehouse employees are completed to indicate goods recelved. 3. The warehouse is locked and activities electron ically monitored