Which one of the inventory theft prevention measures is classified as -establishing an inventory system for storing and counting inventory?

A. An electronics shop employee physically counts items on a random basis and compares the count to the perpetual inventory record

B. The warehouse is always locked and access is limited to authorized persons who have keycards.

C. The graph of each months gross margin percentage for the last year is reviewed monthly. D. In a restaurant, the kitchen does not prepare a dish until a sales order is entered in the computer.