What process involves validating inventory information against discrepancies?

The correct answer focuses on the process that specifically validates inventory information against discrepancies, which aligns with the function of inventory auditing. Inventory auditing is essential for ensuring that the physical inventory matches what is recorded in the inventory management system. This process includes reconciling discrepancies found during the audit, thereby validating the accuracy of inventory records and maintaining data integrity.

Material handling refers to the movement, protection, and control of materials and products throughout the manufacturing, warehousing, distribution, consumption, and disposal stages. While it plays a crucial role in logistics, it does not directly address the validation of inventory information against discrepancies.

Location auditing involves verifying that items are stored in their correct locations and that the stock levels are accurate within those locations. This process is more focused on the physical placement of inventory rather than directly reconciling discrepancies in the overall inventory data.

Percentage calculation pertains to determining portions or ratios, which is not directly related to the validation and reconciliation of inventory discrepancies. This option does not address inventory verification or auditing processes.

Understanding the distinction between these processes is vital for logistics specialists as they manage inventory accuracy and seek to minimize discrepancies effectively.