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You are the audit senior assigned to the audit of Speedy Ltd, a motor vehicle sp...

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You are the audit senior assigned to the audit of Speedy Ltd, a motor vehicle spares company.You attend the year-end inventory count at Speedy Ltd and note the following procedures that take place:

(i) The inventory count procedures are addressed to the auditors and management of Speedy Ltd.

(ii) The inventory count procedures include the method of counting and a copy of the warehouse floor plan.

(iii) The inventory count procedures specify that the count teams consist of warehouse personnel and the auditors.

(iv) Inventory sheets are pre-printed, numerically sequenced with inventory details and description and one column to capture the quantity per counted item.

(v) Once inventory has been counted, it is marked with a green sticker on the item illustrating that it has been counted.

From the above procedures performed at the year-end inventory count, identify which of these procedures are internal controls in the inventory count?

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