TLY sell building materials such as bricks sacks of concrete and paving slabs to builders Materials are kept in a large yard Customer orders are fulfilled by a team of 30 employees who use forklift trucks to move sold items to the loading bay, from where they are loaded onto lornes for dispatch to the customer The sales office prepares dispatch notes, which are used by the yard employees to identify the items that have been ordered
Which TWO of the following controls would be cost-effective ways to prevent the theft of inventory by TLY’s staff?
A . Have a security guard check outgoing lorry loads of materials against a dispatch note
B . Conduct random searches of yard staff when they are leaving at the ends of their shifts
C . Install closed circuit television cameras covering the whole yard and with screens constantly monitored by security staff
D . Forbid staff from parking their cars in the yard
E . Have a separate buying department, whose staff do not have access to the yard to place orders for replacement inventory
Answer: A,C