Dear Malaya,
Can I know the purpose of your query? Are you a student or a professional? What type of retail store you have?
Broadly speaking few audit points could be as below:
a) Inventory Turnover Ratio
b) Inventory Accuracy Ratio
c) Cost of Lost or Damaged Merchandise per month (in % of inventory)
d) % of Obsolete stock
e) Cost of issue of one Purchase Order
f) Inventory carrying cost
g) Expenditure break up of the retail store
Ok...
DVD