Internal controls (Learning Objective 2) 5–10 min.

Indicate by letters which of the following control activities match with the following descriptions:

Separation of duties (SD)

Restricted access (RA)

Proper authorization (PA)

Adequate documents and records (ADR)

_____ 1. Pre-numbered invoices _____ 2. Locking inventory in a warehouse _____ 3. Manager approval of sales returns _____ 4. Password protection of accounting software _____ 5. Not allowing the accounts payable clerk to sign checks AppendixLO1