Match each internal control to its best description. Internal control procedures Maintaining physical safeguards Segregation of duties Transaction authorization Record retention Internal audit Collusion External audit An act by two or more persons to steal cash Recordkeeper is not the same employee who handles the cash The reviewing of large transactions prior to their completion Taking tangible measures to protect cash (cash register, daily bank deposits, lockbox, safe, etc.) Collective procedures that can be used to safeguard cash The reviewing of transactions by employees of the business Ensures transactions can be properly reviewed if questions arise Audits performed by independent certified public accountants (CPAs)