In the left column below, four different internal control procedures are described. In the right column, the four basic types of internal control activities are listed. Match the procedures with the activities by placing the letter of the appropriate activity on the blank provided.

1. ___ All passwords for access to sales and inventory databases must be changed monthly.

2. ___ All new hires must be approved by the department of human resources.

3. ___ All sales invoices are pre-numbered and accounted for.

4. ___ Bank reconciliations are prepared by an employee with no other cash responsibilities.

a. Segregation of duties

b. Authorization procedures and related responsibilities

c. Adequate documents and records

d. Protection of assets and records