. Which of the following procedures will best detect the theft of valuable items from an inventory that consists of hundreds of different items selling for $1 to $10 and a few items selling for hundreds of dollars? 1. Maintain a periodic inventory master file. 2. Have an independent CPA firm prepare an internal control report on the effectiveness of the administrative and accounting controls over inventory. 3. Have separate warehouse space for the more valuable items with sequentially numbered tags. 4. Require an authorized officer's signature on all requisitions for the more valuable items. O 1 O 2 3 a 4