10 5-2,5-3 THE -2 Identifying Internal Controls over Financial Reporting Erasing has a system of internal control with the following procedures. Match the procedure to the corresponding internal control principle Procedure Bernal Coro Principle 1. The treasurer signs checks. A. Establish responsibility 2. The treasurer is not allowed to make bank B. Segregate duties deposits. C. Restrict access 3. The company's checks are prenumbered. D. Document procedures 4. Unused checks are stored in the vault. E. Independently verify 5. A bank reconciliation is prepared each month. In 5.7 5-3