What would be the best option for sporting good apparel which is a large national retail chain that sells athletic clothing, accessories, and equipment?

The best option is to have internal auditors which provides audits, evaluates and improves the control systems of the company. Internal auditor is an employee of a company take charged with providing independent and objective evaluations of the company finance and operational business activities. Also report to the management on how to improve the structure and practices of the company.