Which of the Following Internal Controls Most Likely Would Be

Multiple Choice

Which of the following internal controls most likely would be used to maintain accurate inventory records?

A) Perpetual inventory records are periodically compared with the current cost of individual inventory items.
B) A just-in-time inventory ordering system keeps inventory levels to a desired minimum.
C) Requisitions, receiving reports, and purchase orders are independently matched before payment is approved.
D) Periodic inventory counts are used to adjust the perpetual inventory records.