Cycle-count control review
Tests of the programme inside the application that selects bins, records counts, and posts variances — not a second physical stocktake by us.
Many Johor sites no longer shut the warehouse for a full wall-to-wall count. They rely on a cycle-count programme in the inventory application. We test whether that programme actually selected locations as configured, whether counts were entered by the people the access list allows, and whether variances posted without an unrecorded override.
Evidence comes from the count batch, the scanner or count-sheet image, the approval of the variance, and the stock ledger after the post. A screenshot of “cycle count enabled” is not a test.
This review is often commissioned after a noisy year-end variance, before an external inventory observation, or when the count frequency was changed. It can stand alone or feed the inventory application audit.