Final answer:
Prenumbered inventory tickets are not an internal control that should be applied when taking a physical count of inventory.
Step-by-step explanation:
Internal controls are crucial in accounting to ensure the accuracy and reliability of inventory records. When taking a physical count of inventory, there are several internal controls that should be applied. However, the internal control that is not applicable in this case is option A: Prenumbered inventory tickets. Prenumbered inventory tickets are typically used to track the movement of inventory items, but they are not directly related to the physical count process.
The other options mentioned are all important internal controls that should be applied during the physical count of inventory. For example, option B ensures that all inventories are ticketed only once, preventing double-counting or missing items. Option C emphasizes the need for counters to confirm the existence, amounts, and condition of inventory, which helps identify any discrepancies. Option D suggests conducting second counts by a different counter as a way to verify the accuracy of the initial count. Lastly, option E suggests that the counters should be individuals responsible for the inventory, as they would have better knowledge and accountability.