Which of the following is not an example for safeguarding inventory?

A) Storing inventory in restricted areas.
B) Physical devices such as two-way mirrors, cameras, and alarms.
C) Matching receiving documents, purchase orders, and vendor's invoice.
D) Returning inventory that is defective or broken.

Returning inventory that is defective or broken is not an example of safeguarding inventory, it is simply an act of managing inventory quality. The other options, storing inventory in restricted areas, using physical devices for surveillance and security, and matching receiving documents, purchase orders, and vendor's invoice are all examples of safeguarding inventory by protecting it from theft, damage, or loss.