CAF-8 · Chapter 6 · Question 8 of 10
During a physical inventory count, an auditor observes that the count sheets given to the warehouse staff already contain the computerized 'expected quantities' printed on them. Why is this a control weakness?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) It encourages staff to simply agree with the pre-printed expected quantities rather than performing an independent, accurate physical count.
Explanation
Providing pre-filled quantities creates a bias. Staff may take the easy route and just confirm the printed numbers rather than rigorously counting the physical items, defeating the entire purpose of a physical inventory check.
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