Consider each situation separately. Identify the missing internal control procedure from these characteristics Assignment of responsibilities Separation of duties Audits Electronic devices Other controls (specify) (Click the icon to view the situations.) (Leave the "Reason for Other control column blank if "Other controls" is not selected for the "Internal Control Procedure column.) Internal Control Procedure Reason for "Other' control a. Separation of duties b. Separation of duties A company which sells merchandise or services can receive cash from customers O A. over the counter O B. by electronic funds transfer O C. through the mail OD. in any of the above forms