When Carl from Chicago was first auditing the assets of the famous prison in Joliet, Illinois — where The Blues Brothers was filmed — he decided to use his judgment about which assets to check:
Typically you “randomly select” assets from the asset listing, take a statistically significant sample (perhaps 20-50 items), and draw conclusions about the whole pool of assets based on whether you were able to find the selected assets in the location where they were said to reside. I did this at first and the results came up with many assets titled “XXX-780? and I asked the accountants working for the facility what they were. The accountants said that these were individual prisoner beds and that was the cell number and the way to audit those assets would be to go in and unlock the cells and I could flip up the bed and check the number. I thought about this for a few minutes and then said “f&ck this” and decided that I would use “judgement” to select my assets instead of the random method and I selected 30 assets myself for my project.
Beds are unlikely to go anywhere.
Unlikely to have the wrong number of beds, but very likely many of them are logged to the wrong cell. Prison janitors aren’t going to be conscientious about such a frivolous yet fiddly task unless they absolutely have to, and whoever is supposed to check their work is going to skip doing so.