During an alleged fraud investigation, an internal auditor arrived at the organization’s warehouse to inspect...

Signed inventory count sheets provide the most relevant historical evidence for determining when the missing spare parts were last physically confirmed. Establishing the last verified date can narrow the investigation period and help the auditor identify transactions, personnel, access records, or other events requiring further investigation. Quality certificates address product conformity rather than disappearance of inventory. The procurement contract may establish quantity and value originally ordered, but it does not establish when the items were last physically present. Testimony from the procurement specialist relates primarily to acquisition and tendering rather than custody after receipt. Research competence requires locating and evaluating documentary evidence directly relevant to the investigative question. Therefore, previous signed physical inventory records provide the strongest starting point for tracing when the discrepancy arose.