Which of the Following Is Not a Control Concern for Inventory

Which of the following is not a control concern for inventory?

A) Inventory records are adjusted to reflect the inventory that has been verified through a physical count.
B) Any decrement in inventory value is properly reflected in the amounts.
C) Inventory is safeguarded through all stages of movement and the production process.
D) Reported inventory amounts are properly estimated through management authorization of completeness.