You are working in an enterprise. Assuming that your enterprise periodically compares finished goods inventory levels to the perpetual inventories in its ERP system. What kind of information is being provided by the lack of any significant differences between perpetual levels and actual levels? 

Answer options:

A. Direct information
B. Indirect information
C. Risk management plan
D. Risk audit information

B

The lack of any significant differences between perpetual levels and actual levels provides indirect information that its billing controls are operating. It does not provide any direct information. Incorrect Answers: A: It does not provide direct information as there is no information about the propriety of cutoff. C, D: These are not the types of information.