Which measure involves tracking the number and type of items available to prevent loss?

The measure that involves tracking the number and type of items available to prevent loss is inventory control. This process is essential in any organization that handles physical assets, as it helps maintain an accurate account of stock levels and the specifics of each item. By implementing inventory control systems, businesses can monitor inventory in real-time, conduct regular audits, and identify discrepancies that might indicate theft or loss.

Effective inventory control not only aids in preventing loss but also helps optimize stock levels, reduce excess inventory costs, and ensure that the right products are available when needed. This systematic approach is crucial for safeguarding assets and maintaining the financial health of a business, making it a key component in loss prevention strategies.