All of the following are examples of strong internal control when counting inventory except a

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All of the following are examples of strong internal control when counting inventory except

a. prenumbered inventory tags should be used.

b. the inventory clerk should control all of the inventory count sheets.

c. the counting should be done by employees who are not responsible for d.either custody of the inventory or keeping inventory records.

there should be a second count by another employee or auditor.