The warehouse manager uses the Cycle Count Audit Report (RCCAR) to analyze the discrepancies between the system and count quantities for a cycle count. Note that a discrepancy is not always the result of an inaccurate system balance, it could be the result of a counting error or missing inventory.

If the warehouse manager determines that a discrepancy is unacceptable, he or she has two options. The warehouse manager can either order a recount of the physical quantity or request cycle counts for adjoining warehouse areas to attempt to locate missing inventory. If a recount or additional counts are necessary, the restrictions on access to the counted areas should not be removed until the cycle count is closed. This ensures that inventory levels remain stable for these counts.