Use this Inventory Cycle Count Policy to maintain a high level of inventory record accuracy within your organization. 

In this policy, it is the responsibility of the corporate controller to determine those operating units in their group that would benefit from a cycle counting program and to work with operating management and the unit controller in the timely and effective implementation of such a program. Operating management and the unit controller are responsible for implementing and maintaining an adequate perpetual inventory and cycle counting system. All requests for the use of perpetual inventory records in lieu of taking a physical inventory should be directed to the company's chief financial officer.