Who sits on a revision committee

Trust in the result of a revision depends heavily on who sits on the committee. Even the most careful count will raise doubts if the counters are close associates of the storekeeper being checked. So the make-up of the committee matters no less than the counting method.

The core principle: independence

Committee members are chosen from reliable, experienced staff who do not depend on the unit being checked. In practice this means:

• a person who works in the warehouse or section being checked does not serve on the committee;
• the storekeeper's direct manager or a relative is not included;
• the committee should not include someone who failed to do their own job or who caused problems in this warehouse before;
• no member should have a personal stake in the outcome.

The rule applies in small businesses too. Even if a shop has only two or three employees, the count should be done not by the salesperson but by someone else, while the salesperson is present and watches.

Who is on the committee

A committee usually has three to five people. An odd number is preferable: a disputed point is easier to settle by vote. A typical line-up:

1. The chair — a deputy manager, finance director or trusted manager. They run the process and answer for the decisions.
2. An accountant or bookkeeper — knows the documents and accounting data, "freezes" the balance correctly and prepares the reconciliation statement.
3. A staff member from an independent unit — for example from another warehouse or the sales department; they supervise the count from the side.
4. A goods specialist — someone who knows the range: tells similar articles apart and judges the quality and shelf life of goods.
5. If necessary, a representative of internal control or security.

A small business obviously cannot field such a line-up in full. In a shop with two or three employees the committee may be just two people: the owner or manager and a trusted accountant or a colleague from another branch who is not doing the counting. What matters is that the salesperson does not count the goods alone and that at least two people sign the result.

The person responsible for the stock (the storekeeper) is not a member of the committee but is always present at the count, gives explanations for differences and signs the count sheets.

How the work is divided

During the count the committee splits into pairs. One person counts, the other writes on the count sheet. Then the pairs swap, or a third person checks the difficult positions. That way one person's mistake is caught by another.

Before the count starts, hold a short briefing of 15 to 20 minutes. It covers three points: who counts which zone, how the count sheet is filled in, and what to do in a disputed case. The rule is usually simple: a doubtful position is not skipped but marked and then recounted by a third person. Committee members should be released from their regular work on count days. If a customer turns up at three o'clock, the accountant should not drop the count and run to the till.

When outside specialists are needed

There are cases an internal committee struggles with:

• the warehouse is large, with tens of thousands of positions, and there are not enough people to count;
• staff are so closely connected that an independent committee cannot be formed;
• the shortage is large or recurring and management wants the result accepted without argument;
• partners, a bank or an investor ask for an external opinion.

In that case an outside organisation or an independent specialist is brought in. They are impartial and experienced in this kind of work. Internal staff help with the count and provide data. Even when an outside specialist takes part, the list of committee members should be named in the manager's order.

Common mistakes

• the committee is put together at the last minute and people do not know how to work;
• all the members come from one department;
• duties are not divided and everyone tries to do everything at once;
• a committee member checks their own area of responsibility;
• signatures are put on before the count is finished.

Conclusion

If the committee is trustworthy, nobody questions the result. When forming it, pay attention to independence, experience and a clear split of duties. If your own resources fall short, the Reviziya team can join the committee as an impartial outside counter and help with the count and the report.