When stock is material, auditors usually observe the physical count. Chaos on the floor translates directly into extended testing and more cut-off queries.
Freeze movements where possible during the count window. If shipments cannot stop, create a clear quarantine zone and a log of goods in transit that the auditor can sample.
Print count sheets with locations that match floor labels. Mismatched bay numbers force auditors to expand sample sizes because they cannot rely on the count instructions.
Have the perpetual inventory system available offline or on a backup device. Power cuts and Wi-Fi drops during evening counts are common in older facilities and should not halt the observation.
After the count, retain the signed sheets and any recount evidence. Auditors will agree a sample of counted items to the final inventory listing; missing original sheets are difficult to reconstruct.