Damaged goods

Hi

If there is weakness that damaged goods are too heavy to move and therefore left where they are and counter is noting on inventory sheets level of damage.

For its explanation I have written that it will be difficult for finance team to decide appropriate level of write down if they are not able to see damaged goods

For its control I have suggested that damages goods should be clearly marked and at end of the count these should be moved using appropriate machinery

What we can write in test of control for the control which I have suggested? Will it be ok to write that Physically visit warehouse and Observe to ensure that damaged goods should are clearly marked and at end of count these are moved using suitable machinery?