What should be included in the audit steps for a pesticide dealer?

The correct choice emphasizes the importance of conducting a physical inventory of all Restricted Use Pesticides (RUP) on hand. In the context of pesticide dealers, maintaining accurate inventory records is critical for compliance with regulations and safety standards. RUPs are highly regulated due to their potential risks to human health and the environment, so keeping an accurate count ensures that dealers are not exceeding the amounts they are permitted to handle and that they have proper records for all products on the premises.

Conducting a physical inventory allows dealers to verify that their records match what is actually available. This step is essential in ensuring that products are accounted for, preventing the sale of expired or banned substances, and maintaining transparency in operations. It also plays a role in identifying possible discrepancies that could indicate issues such as theft, loss, or misuse of pesticides.

Other options either focus on insufficient aspects of auditing or are too limited in scope. For instance, merely checking sales registers or conducting a single inventory check would not provide a comprehensive view of a dealer's compliance or safety practices. Additionally, while documentation of employee certifications is important for ensuring that staff are properly trained, it does not directly address the inventory management of pesticides, which is a crucial component of a dealer's overall responsibilities.