Nortel tried to find a solution to the hundreds of millions of dollars of inventory sitting in its warehouses. The external auditors might have discovered this red flag with which of the following analytical procedures?
a. Inventory growth is higher than revenue growth combined with increasing inventory turnover
b. Inventory shrinkage is lower than revenue growth combined with increasing inventory turnover
c. Inventory growth is higher than revenue growth combined with decreasing inventory turnover
d. Inventory shrinkage is lower than revenue shrinkage combined with decreasing inventory turnover