The main control problem at this point is that there is absence of separation of duties. For instance, the workers who are staffed at concession have the key of the closet where the stock has been kept and furthermore worker who is taking stock from the closet is the only one who has to record the number of boxes withdrawn by them. This is easy way to manipulate as the worker may extract a greater number of boxes from the closet and record less on the chart.he chart.

Explanation:

Solution to the above problem can be, another independent person should be staffed at the closet who issues the inventory to the workers as per the request or requirement & maintain the record accordingly which should contain details of stock supplied along with signature of the both the worker who is taking the stock for their concession & of the worker who is issuing the inventory. This record can further be compared with purchases & conducting physical count of stock periodically.

When a company separates the duties of employees, it reduces the chance of a worker being able to steal the stock & hide the theft.