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The periodic reconciliation of perpetual inventory records to the general ledger control account is important to ensure the accuracy of the financial statements.
The periodic comparison of physical inventory counts to perpetual inventory records is important to ensure the accuracy of the financial statements.
While timely reporting and review of quality control results is important to the manufacturing process, this is not an internal control structure policy or procedure that is relevant to a financial statement audit.
Maintenance of control over unused checks is a very important internal control, because it is a method of safeguarding assets.