The work of an employee stock plan that has an internal control system that is defined or not, as well as the results of counting, that is, there must be sufficient evidence and reliable or not.
Employee stock That the plan is a defined system of internal control or not. The results of the physical evidence that is sufficient and reliable or not.
Working storage. That was the plan internal control system set or not. As well as the effect of examination is accurate and reliable, whether or not there is enough evidence .