Which of the following is a recommended practice for inventory and asset controls?

• A. Enforce strict internet usage policy
• B. Track assets
• C. Schedule employee performance reviews
• D. File tax documents securely

Answer: (B)

Tracking assets is essential in inventory and asset controls because it creates a clear record of what assets exist, where they are located, their condition, and who is responsible for them. This visibility helps prevent loss or misuse, supports timely maintenance, and enables accurate audits and budgeting. A centralized asset register with tags and regular reconciliations ensures the physical items match the records. Other options relate to different areas like internet policy, performance management, or secure filing, but they don’t directly establish knowledge of what assets you have and where they’re kept.