What system should a pharmacist establish to ensure the accurate management of controlled substances?

Establishing a system of records and receipts to ensure accurate reconciliation is critical for the management of controlled substances. This system is essential for a pharmacist to track the ordering, receipt, dispensing, and disposal of controlled substances effectively. Accurate record-keeping aids in preventing theft, diversion, and misuse, while also enabling the pharmacist to comply with legal and regulatory requirements.

The reconciliation of records allows for ongoing monitoring of inventory levels and ensures that the physical amount of controlled substances on hand matches what is documented in the records. This process helps to identify any discrepancies or potential issues promptly, allowing for corrective action to be taken.

While other options may seem relevant, they do not address the core need for meticulous record-keeping and reconciliation in relation to controlled substances, which is vital for maintaining compliance with both federal and state laws.