Which of the Following Internal Controls Is Typically Associated with the Maintenance

Which of the following internal controls is typically associated with the maintenance of accurate inventory records?

A) Performing regular comparisons of perpetual records with recent costs of inventory items
B) Using a just-in-time system to keep inventory levels at a minimum
C) Performing a match of the purchase request, receiving report, and purchase order before payment is approved
D) Using physical inventory counts as a basis for adjusting the perpetual records