Under the ration-based inventory system, which of the following choices are a means of providing internal control over employee theft of inventory items?
  1. Segregating the person responsible for physical inventory count from the record keeper
  2. Assigning access to the central supply to only one person in the practice
  3. The inventory manager is solely responsible for physical inventory count & record management
  4. Limiting access to the central supply area to licensed DVMs only
Explanation
Answer: A- Under the ration-based inventory system, Segregating the person responsible for physical inventory count from the record keeper is a means of providing internal control over employee theft of inventory items.
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