Sanbor Corporation has an inventory of parts consisting of thousands of different items of small value individually but significant in total. Sanbor could establish effective internal accounting control over the parts by requiring

(a) approval of requisitions for inventory parts by a company officer.

(b) maintenance of inventory records for all parts included in the inventory.

(c) physical counts of the parts on a cycle basis rather than at year-end.

(d) separation of the storekeeping function from the production and inventory record-keeping functions.