例えば、適切な生産管理システムを開発し、その中に棚卸の検証プログラムを組み込んでおき、製造部門が製造指図書のデータに従って在庫原材料の出庫数量を入力する手続や倉庫係が日々の原材料の実在庫データを入力する手続等を業務プロセスに組み込むことにより、瞬時に帳簿在庫と実在庫の差を把握し、問題の発見に役立てることが考えられる。

For example, an organization can immediately recognize any difference between book and physical inventory to identify problems if it develops an appropriate production control system in which a physical inventory inspection program is installed and such procedures as input of released amounts of raw materials according to production order by the production department and input of physical amounts of raw materials on a daily basis by warehouse personnel are incorporated into business processes. Automated controls are capable of not only processing information faster than manual control procedures, but also preventing human errors. - 金融庁