cturer of specialized tractor fenders. What internal control could be tested by its auditor to support the objective of proper period cut-off for their COGS accounts? O The operations manager reviews the inventory listing for any outdated gear or slow-moving inventory, O An inventory count is performed each quarter. O The warehouse manager prepares a detailed shipping document for all inventory items that leave the warehouse. The controller performs a detailed analysis of raw material inventory, work-in process and finished goods inventory to detect any unexpected variance.