Start

Inventory Control can

Identify discrepancies between ERP data and physical stock on hand

Supervisor ask a team to recount and double check

Fill spot adjustment form and get it signed by supply chain manager

Submit to inventory control

Adjust in the system using physical count screens

Is it happening frequently ?

Launch sample count

End

YES

NO

Obtain Finance + Corporate Controller approval (with SCM)

Document root cause in Spot Adjustment Register

Monthly analysis report shared with SCM & Finance

Repeated discrepancy within same quarter?

Escalate to Audit Review

YES

NO

YES

NO