Controls

June 2010 Q Smooth brush Paints.
1st point says that these records are then compared to inventory physically present.

So there is a deficiency that floor to sheet check isn’t performed. Which is mentioned in the answers.

However the second point says that any discrepancies in relation to quantities are noted on the inventory sheets including any items not listed on sheets but present in warehouse. So they are doing floor to sheet check. How can the first one be a deficiency then