Provide internal controls to mitigate the risks below:

a$.$ Miscounts, misclassifications, or data entry errors during the physical inventory count.

b$.$ Possibility of misstatements in inventory records due to errors or fraud, the risk of obsolete or damaged inventory not being identified, and the potential for discrepancies between physical counts and recorded amounts.

c$.$ Inventory may not be adequately safeguarded, leading to potential loss or theft

d$.$ Potential challenges in gaining access to certain inventory locations or items, hindering the verification process.