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A is corrent because to detect the theft of valuable items a perpetual inventory system with periodic verification will be most helpful because differences between the quantity counted and the quantity in inventory are identified.
B is incorrect because while a CPA’s internal control report might assist management in developing controls to prevent thefts, detection would not necessarily occur.
C is incorrect because an officer’s signature alone will not detect thefts.
D is incorrect because sequentially numbered tags and separate warehouse space alone will have a limited effect and as such cannot be considered the best procedure.