Specific Control Activities 1. Separation of Duties 2. Proper Authorization 3. Adequate documents and records 4. Physical Control over Documents and records 5. Independent checks on Performance Arens, Loebbecke; Auditing, 8/EArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Specific Control Activities 1. Separation of Duties 2. Proper Authorization 3. Adequate Documents and Records 4. Physical Control over Documents and Records 5. Independent Checks on Performance