You attended the inventory count of your client Davis Hydraulics Ltd. You observed the following during the count:

1. Warehouse staff counted specific areas of the inventory as determined by the warehouse supervisor; staff members, including the warehouse supervisor, were allocated their own area to count.

2. Several blank paper sheets were issued to count staff for recording inventory counted.

3. Staff were instructed to write down the inventory description and number counted.

4. Staff were told to write the inventory quantities in pencil on the sheets to ensure errors can be corrected.

5. Any staff that completed a section early were allocated to another area to help out one of the other staff .

6. The supervisor collected all sheets at the end of the count to finalize the inventory count.

Required

Identify the weaknesses in the inventory procedures above and recommend how they could be improved.