Control Intelligence

Receiving & Warehousing

Goods receipt, warehouse putaway, and inventory accuracy at receipt.

Sub-Process Score
70/ 100
Adequate
8/10 responses received
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Control Objectives (1)

INV-RW-01
COSO P10ICFR.INV.RW.01IIA IV.9.2
All incoming goods are inspected and recorded against the PO before putaway.
Risk: Inventory count discrepancies and undetected short shipments.
Assessment Questions (3)
  • 01Goods receipt is recorded in the ERP upon dock receipt.
  • 02Receiving discrepancies are reported within 24 hours.
  • 03Blind receiving counts (no PO visible) are used for high-value items.