Which internal control principle prescribes the use of pre-numbered printed checks?

A) Technological controls.
B) Maintain adequate records.
C) Perform regular and independent reviews.
D) Establish responsibilities.
E) Divide responsibility for related transactions.

Printed Checks

A method of payment involving a paper document that orders a bank to pay a specific amount of money from a person's account to another individual or entity.

Technological Controls

Systems and solutions implemented to manage and control technology infrastructure, ensuring the efficiency and security of operations and data.

Adequate Records

A system of keeping accurate and complete financial records that comply with legal and regulatory standards.