A medium-sized regional firm distributes packaged snack foods to convenience stores. A routine inventory has revealed significant amounts of inventory missing from the delivery trucks. Which of the following suggest a control weakness that may provide on opportunity for fraud?

		Access to the warehouse is restricted to a few trusted employees.
		Truck drivers are allowed to use the trucks for personal reason, including taking them home at night, as a benefit of employment.
		The policy and procedure manual clearly defines allowed and prohibited actions.
		Careful counts are made as inventory is loaded on the trucks.