Final answer:
Controls related to design and use of documents and records include prenumbering sales invoices, comparing physical inventory counts with perpetual inventory records, and locking blank checks in a drawer or safe.
Step-by-step explanation:
A) Sequentially prenumbering sales invoices is a control related to the design and use of documents and records. This control ensures that each invoice is assigned a unique number, allowing for easy tracking and identification of sales transactions.
B) Comparing physical inventory counts with perpetual inventory records is a control related to the accuracy of documents and records. This control helps to identify and reconcile any discrepancies between the physical inventory and the recorded inventory.
D) Locking blank checks in a drawer or safe is a control related to the security and integrity of documents and records. By restricting access to blank checks, this control helps prevent unauthorized use and potential fraud.