Green-Green Market Ltd is a wholesaler supplying

fresh fruits and vegetables to several large retail grocery stores across South

Africa. Since fruits and vegetables are perishables, there is a high inventory

turnover at Green-Green Market Ltd. There is also a high risk of theft by

personnel since the majority of items are easy to hide and easy to resell.

The following internal control measure has

been implemented:

Any employee at Green-Green Market Ltd

who is caught attempting to steal inventory is dismissed immediately.

This control can be categorised as a: