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.

Answer is B

Step-by-step explanation

Internal controls are those controls which balances and checks to prevent the losses as well as errors in business. Good controls of inventory prevent the misstatements and losses while managing the levels of inventory.

The example of internal control while counting the inventory are:

1.Tag all the inventory- Every Inventory in the warehouse need to be identified with the tag, that state stage description, quantity and unit of measure.

2.Counting all the inventory- The Inventory should be counted by the employee who is not responsible for.

3.Inspect the inventory- The Inventory should be be inspected by the another employee or the auditor.

Therefore, the correct option is B