Brief Exercise 171 Identify the internal control procedures applicable to cash disbursements followed by Downey Company in each of the following cases. 1. Company checks are prenumbered Independent Internal Verification Physical Controls Segregation of Duties Documentation Procedures Human Resource Controls 2. Only the treasurer is authorized to sign checks. 3. All employees are required to take vacations. Establishment of Responsibility 4. Blank checks are stored in a locked safe. 5. The bookkeeper, not the treasurer, records cash disbursements