Independent internal and/or external checks of performance would NOT include the following.
A) The checking should be done periodically or by surprise.
B) The checking should be done by someone who is independent of the employee who is responsible for the information.
C) Locked warehouses are used for storage of inventory.
D) Discrepancies should be reported to a management level that can do whatever is necessary to correct the situation.

Question

Quizplus · Accepted Answer

Locked warehouses for storage of inventory are a physical control measure rather than a check of performance. Independent internal and/or external checks typically involve review and verification processes, not physical security measures.

Independent Internal And/or External Checks of Performance Would NOT Include