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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.

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The correct answer is B. Maintain adequate records.

Maintain adequate records is one of the internal controls that protects assets and ensures that employees would use the prescribed procedures.

Pre-numbered printed checks can track checks that were tampered or missing and would help detect some unrecorded disbursements.

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