the subsystem and corresponding reconciliation accounts, be sure not to review any of the direct posting accounts) Sec 5, Q11: one role of an auditor is to verify inventory values period the auditor should verify both the quantity on hand and unit cost information to determine inventory value. how would the auditor verify the quantity? Sec 5, Q12: Explain how an auditor can verify the unit cost of the item within SAP.. Sec 5, Q13: which documents in the ERP would an auditor look for to verify the cost? Hint: think about the documents created in your previous GBI assignment Sec 5, Q14: according to the GL, what is the current value of your trading goods inventory (excluding direct post)?