The principle that prescribes the use of pre-numbered printed checks is c) perform regular and independent reviews.
Pre-numbered checks are an essential tool for ensuring that all disbursements are accounted for. By having checks with serial numbers, organizations can easily track their usage and spot any discrepancies. This practice falls under the broader internal control principle of performing regular and independent reviews because it allows for an effective audit trail. Regular reviews of check issuance and payments help in identifying any irregularities, errors, or fraud. Tracking pre-numbered checks can ensure that each payment is legitimate and that there are no unauthorized transactions.