Question: Which control procedure is probably least effective in reducing the threat of inventory loss? periodically counting inventory and investigating any discrepancies between those counts and

Which control procedure is probably least effective in reducing the threat of inventory loss?
periodically counting inventory and investigating any discrepancies between those counts and recorded amounts
documenting all transfers of inventory within the company
limiting physical access to inventory
regular materials usage reports that highlight variances from standards
Which control procedure is probably least

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