We will also identify direct auditing of inventory held by public warehouses or outside custodians. Auditors will evaluate Costco's actions to evaluate warehouse performance, the internal auditor's report on warehouse internal control, and reconcile Costco's inventory record with the warehouse statement. We will also take into account any irregularities in the receiving and shipping records. Auditors will verify proper authorization for purchasing inventory, obtain purchase journals linked to vendor accounts, receive reports and purchase orders. We will also examine the right of access to the accounting system linked to the inventory to decide the relevance of accessing the system, we will examine the relevance of inventory write-offs and we will monitor the movement of inventory from one warehouse to the receiving of the other warehouse. Auditors will then perform balance testing to authenticate Costco's inventory balance: They will also apply IDEA (Interactive Data Extraction and Analysis) to adjust physical inventory records in the general ledger account balance to recognize possibly exaggerated inventory. Auditors will review and inquire about any important reconciliation items, track inventory records to reflect inventory to demonstrate the currency of inventory, propose appropriate roll-forward actions from the inventory count date to the end of the period , including tracking new purchase orders for