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Inventory and reconciliation of the holdings, records, and procedures of a COMSEC account ensuring all accountable COMSEC material is properly handled and safeguarded. An audit must include an administrative review of procedures, a 100% sighting of all TOP SECRET keying material marked CRYPTO (both physical and electronic) to include hand receipt holders, and a random sampling of all other applicable material (including other keying material, classified and unclassified COMSEC equipment on hand in the account, and on hand receipt).
CNSSI 4009-2015 from - Adapted