Inventory Variance Investigation and Shrinkage Review
Governs how count-to-book variances are triaged by size and pattern, investigated to root cause, and approved before any book adjustment.
Why This Matters
A variance is a fact looking for an explanation, and the explanation is found in records and recounts, not in assumptions about people. Small variances repeating on the same item are more telling than one large miss. Adjusting the books without investigation converts every future count into a reset instead of a control.
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