For immediate audit items, which of the following requires urgent auditing?

Items containing gas and HAZMAT (Hazardous Materials) require urgent auditing because they pose significant health and safety risks. Proper handling, storage, and disposal of these materials are crucial to ensure the safety of employees and customers, as well as compliance with environmental regulations. An immediate audit of these items helps to prevent potential accidents, such as leaks or spills, which can create hazardous situations in the warehouse or store.

Regular merchandise returns, cash refunds, and exchanged items, while they may require attention to certain policies or procedures, do not present the same level of urgency or potential danger associated with hazardous materials. Thus, the focus on immediate auditing for items that could impact safety underscores the priority placed on maintaining a secure and compliant environment in the store.