Control of inventory should begin as soon as the inventory is received. Which of the following internal control steps is not done to meet this goal?

A) check the invoice to the receiving report
B) check the invoice to the purchase order
C) check the invoice with the person who specifically purchased the item
D) check the invoice extensions and totals

Checking the invoice with the person who specifically purchased the item is not necessary for controlling inventory upon receipt. This step may be more relevant for verifying the accuracy of the purchase order and invoice for the accounting department. However, it is important to check the invoice against the receiving report and purchase order, as well as verifying the extension and total amounts to ensure that the inventory was received and invoiced accurately.