An organization has a goal to prevent the ordering of inventory quantities in excess of its needs. One individual in the organization wants to design a control that requires a review of all purchase requisitions by a supervisor in the user department prior to submitting them to the purchasing department. Another individual wants to institute a policy requiring agreement of the receiving report and packing slip before storage of new inventory receipts. Which of these controls is $($are$)$ relevant in achieving the stated goal? Explain your answer.