Match each of the five principles of internal control with its description.
a Segregate duties
b Establish responsibilities
c Restrict access
d Document procedures
e Independent verify

1 Do not provide access to assets or information unless it is needed to fulfill the assigned task
2 Prepare documents to show activities that have occurred
3 Check others' work
4 Assign each task to only one employee in order to allow one to determine who is at fault for an error or theft
5 Do not make one employee responsible for all parts of a process