Field Notes
Preparing a warehouse for existence testing
How to brief supervisors, stage tagged assets, and avoid a second visit when auditors or reviewers walk the floor.
Existence testing fails most often on logistics, not accounting theory. A morning of preparation saves a second site day.
Brief the floor lead
Name one supervisor who can unlock cages, move pallets, and confirm which racks were rebuilt since the last count. Give them the sample list the evening before when security rules allow.
Stage what you can
High-value movable assets that live in locked rooms should be available without hunting for keys. Fixed racking needs clear aisle access — blocked rows force incomplete samples.
Refresh visible tags
Faded or missing tags are findings, but they also slow the walk. A pre-visit tag sweep for the sample set is time well spent.
Agree hours and PPE
Evening shifts, forklift traffic, and required safety gear should be settled in the planning memo. Surprises here stretch calendars and fees.
Capture absences immediately
When an asset is missing, record the aisle, last known custodian, and any disposal paperwork on the spot. Memory fades between the warehouse and the finance desk.
For a structured walk as part of a wider engagement, see our existence verification work.