Inventory observation is rarely dramatic, but missing cut-off documents create hours of reconciling questions. Before auditors arrive, confirm that receiving and shipping logs stop at the same moment the count begins.
Clear count sheets with pre-numbered tags, voided tag logs, and a map of warehouse zones reduce the chance that a pallet is counted twice—or skipped entirely.
We often find control gaps not in the counting itself, but in how adjustments move from the floor sheet into the perpetual system. Who reviews large variance write-downs? Is that review dated?
A short pre-audit readiness pass can test last year's adjustment journal entries against supporting count packs so this year's fieldwork starts with fewer open items.
If you use third-party warehouses, gather confirmations and access letters early; waiting until week one of audit often delays the entire inventory section.