Whole Fruits Market took the following actions to improve internal controls. For each of the following actions, identify the internal control principle the company followed.
a. Prohibit the record keeper from having control over cash.
b. Purchased an insurance (bonding) policy against losses from theft by a cashier.
c. Each cashier is designated a specific cash drawer and is solely responsible for cash in that drawer.
d. Detailed records of inventory are kept to ensure items lost or stolen do not go unnoticed.
e. Digital time clocks are used to register which employees are at work at what times.
f. External auditors are regularly hired to evaluate internal controls.
