Question 5a
Marking Guide

(a) Up to 1 mark per well explained deficiency, up to 1 mark for each well explained recommendation and up
to 1 mark for each well described test of control. Overall maximum of 5 marks each for deficiencies, controls
and tests of control.
– Warehouse employees undertaking the count
– Inventory counting sheets contain quantities per records
– No clear division of roles within counting teams
– Third-party inventory included in the count
– Access to high value finished goods
– Each location counted once only
– No flagging of bays once counted
– No sequence checks of inventory sheets

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