inventory count -TOC

I don't know where you are getting these from - but they are not TOCs - but merely providing information that would assist in assessing the risk of misstatement. The principle of "segregation of duties" means that someone should not be responsible for the recording of assets and their custody. If only warehouse personnel were involved in counting physical inventory and recording count quantities, if they were to find errors/discrepancies with stock records, they might be less likely to identify shortfalls (in particular) if they realise they have made some error/or some inventory has gone missing - or even cover up errors/discrepancies (which would then make the matter one of fraud). Therefore both warehouse staff (who have expertise in knowing the inventory and its whereabouts) will be involved in the count - but paired up with staff from other departments to bring independence to the process.