Next, you will find an internal control associated with some audit cycle of the financial statements that the auditors identified for one of their clients. Indicate the control activity that is being considered in this case.

"The president of the company signs the checks once he compares the drawn check against the documents that substantiate the disbursement (underlying documents)."

to. Segregation of duties (adequate separation of duties)

b. Physical controls over assets and records (physical controls)

c. Proper authorization of transactions and activities

d. Adequate documents and records