How should property records be audited?

The correct choice emphasizes that property records should be audited regularly, adhering to established Army audit procedures. This approach ensures that the accountability and management of property are maintained in compliance with Army regulations. Regular audits help to identify discrepancies, ensure that property is being maintained properly, and uphold the integrity of the inventory management system.

Adhering to established procedures means that audits are conducted systematically, which helps in providing a consistent standard of evaluation and oversight. This method not only ensures compliance with AR 735-5 but also supports accountability at all levels, facilitating readiness and operational effectiveness within units.

Regular audits are critical for maintaining accurate records, as they promote timely detection of errors and help in making necessary adjustments to property accountability practices. By following a set audit procedure, the Army can ensure that resources are secure and available when needed, which is essential for mission success.