Which of the following internal control procedures most likely would be used to maintain accurate inventory records?

Which of the following internal control procedures most likely would be used to maintain accurate inventory records?

A. Perpetual inventory records are regularly compared with the current cost of individual inventory items.
B. A just-in-time inventory ordering system is maintained so that inventory levels are kept to a desired minimum.
C. Requisitions, receiving reports, and purchase orders are independently matched before payment is approved.
D. Regular inventory counts are used to adjust the perpetual inventory records.

Correct answer is Option D. Explanation: Regular inventory counts are used to adjust the perpetual inventory records are the internal control procedures most likely would be used to maintain accurate inventory records.