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Answer (C) is correct . The most effective control over off-site inventory is the periodic comparison of the recorded accountability with the actual physical inventory.

Answer (A) is incorrect because Examination of documents is a less effective procedure than actual observation of the inventory.
Answer (B) is incorrect because Increasing insurance coverage helps protect the business against losses but does not strengthen internal control over the custody of inventory.
Answer (D) is incorrect because Confirming with the custodian the amount of inventory on hand does not verify that the inventory is actually at the warehouse.