occurring. If none of the principles given will correct the problem, write "None." If you think more than one principle is appropriate, list all principles that apply. . a. b. c Internal Control Principles Establishment of responsibility Segregation of duties Physical control devices Documentation procedures Independent internal verification Human resource controls d. d. e. f. Internal Control Principles 1. Possible Errors or Problems An employee steals the cash collected from a customer for an account receivable and conceals this theft by issuing a credit memorandum indicating that the customer returned the merchandise. a 2. 3.