The Internal Auditor has determined that one of their employees have been suspected from stealing inventories the lapping them in purchases of inventories in the following year. What would an internal Auditor inspect to confirm his assumption?

a. Confront Employee for Inquiry

b. Determine the possible losses to be accrued at year end

c. Report to the Senior Management about suspected Fraud

d. Check year end inventories for in transit items then determine if they are FOB Shipping or Destination