Independent Internal And/or External Checks of Performance Would NOT Include

Multiple Choice

Independent internal and/or external checks of performance would NOT include the following.

A) The checking should be done periodically or by surprise.
B) The checking should be done by someone who is independent of the employee who is responsible for the information.
C) Locked warehouses are used for storage of inventory.
D) Discrepancies should be reported to a management level that can do whatever is necessary to correct the situation.