An agency has a goal to prevent the ordering of inventory quantities in excess of its needs.

An agency has a goal to prevent the ordering of inventory quantities in excess of its needs. One individual in the agency wants to design a control that requires a review by a supervisor in the user department prior to submitting them to purchasing department. Another individual wants to institute a policy requiring agreement of the receiving report and packing slip before storage of new inventory items received. Which of these controls is (are) relevant in achieving the stated goal? Explain your answer.