Yes, the actual item should be scanned! I've even had ETL's scan the shelf label when picking SFS or OPU (on the rare occasion they actually pick something), and come to me later that the item was not on the shelf or the wrong item was in the spot. Did they not notice that it didn't match the picture or was completely empty!? Anyways..
I'm coming across so many items where we have, say, 7 OH, but I'm literally staring at 25 of em, or we'll show 20 OH, but have 0 in the backroom, and haven't received it or sold it in over 100 days (our brla in typically green, too). And don't even get me started on the number of mispicks I come across that throw on hands way out of wack.
Getting the audit done correctly is so important and such a missed opportunity for my store, except in beauty (we lucked out with a really good TL and TM over there), but I don't know what I can do to change it. I'll do manual audits when I can, especially for items that continuously come up that we never have, but that's not enough.