Field notes
Preparing inventory counts before the auditor arrives
Freeze receiving and shipping during the count window, or document a cut-off sheet that lists every movement after the freeze. Auditors test that sheet against shipping notes and receiving logs; missing cut-off evidence is one of the most common delays we see in Taiwan manufacturing clients.
Pre-number count tags and assign zones so two teams do not recount the same aisle while skipping another. Train temporary counters the day before; confusion on the floor shows up later as unexplained variances.
Keep damaged or obsolete stock in a marked area. Valuation questions become clearer when the physical location already signals impairment risk.
After the count, reconcile the perpetual records promptly. Waiting weeks to investigate differences forces the audit team to expand sampling at the worst time of year.