Match each of the following control activities with its definition.
Control Activities
____________1. Separation of duties
____________2. Physical controls
____________3. Proper authorization
____________4. Employee management
____________5. Reconciliations
____________6. Performance reviews
Definitions
a. The company should maintain security over assets and accounting records.
b. Management should periodically determine whether the amounts of physical assets of the company match the accounting records.
c. The company should provide employees with appropriate guidance to ensure they have the knowledge necessary to carry out their job duties.
d. The actual performance of individuals or processes should be checked against their expected performance.
e. Authorizing transactions, recording transactions, and maintaining control of the related assets should be separated among employees.
f. To prevent improper use of the company’s resources, only certain employees are allowed to carry out certain business activities.