Internal controls Several risks associated with the acquisition/payment process are listed below on the left; potential internal controls are listed on the right. Match each risk with the control that would best address it; do not use the same control more than once. A cash payments clerk pays the same invoice twice. A cash payments clerk writes a check to a fictitious vendor. A company fails to take advantage of available cash discounts when paying vendors. Document matching a non-employee steal user names and passwords for electronic payment transactions. A purchasing agent steals blank purchase orders. A receiving clerk steals inventory when it arrives. A warehouse manager orders unneeded inventory. An accounting clerk pays an invoice before merchandise is received. Inventory is destroyed by a fire. Warehouse clerks make errors in counting inventory. A. Video surveillance equipment B. RFID tags C. Bank reconciliation D. Require document matching E. Well-designed relational database F. Sequentially numbered documents G. Data encryption H. Proper transaction authorization I. Insurance J. Stamp "completed" on appropriate documents