Current Attempt in Progress The internal control procedures in Dayton Company result in the following situations. Identify the principles of internal control that are being followed in each case. (a) Employees who have physical custody of assets do not have access to the accountingrecords. (b) Each month, the assets on hand are compared to the accounting records by an internal auditor. (6) Aprenumbered shipping documentis prepared for eachshipment of goods to. customers