The internal control procedures in Valentine Company result in the following provisions. Identify the control activity that is being followed in each case.
1. Employees who have physical custody of assets do not have access to the accounting records.
2. Each month, the assets on hand are compared to the accounting records by an internal auditor.
3. A pre-numbered shipping document is prepared for each shipment of goods to customers.
4. Different employees order merchandise, receive merchandise, and authorize payments for merchandise.
5. Clerks use different cash register drawers.