Assume you are considering internal control over a client's inventory and fixed asset records. System documentation was

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Assume you are considering internal control over a client's inventory and fixed asset records. System documentation was accomplished with a flowchart and questionnaire and, in conjunction with a transaction walk-through, revealed the following potential deficiencies in internal control:

a. Although immaterial in relation to the financial statements taken as a whole, employees sometimes use company assets and tools to build products for home use.

b. Inventory is sometimes misplaced, resulting in potentially time-consuming production delays.

c. During an interim month, the controller observed that inventory containing precious metals was stolen.

d. Delivery trucks were sold during the year without management's knowledge.

e. Scrap sales are sometimes executed but not recorded.

f. Depreciation for the first quarter was inaccurate, although not materially misstated.

g. Cash receipts personnel were observed making notations in fixed asset records.

Required: 

For each potential deficiency, indicate one or more control procedures that management could implement to reduce the likelihood of errors or frauds.

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