Final answer:
The completed picking ticket file does indeed provide an audit trail of inventory transfers between the warehouse and shipping department, and the statement is true.
Step-by-step explanation:
The statement that the completed picking ticket file provides an audit trail of authorized inventory transfers made between the warehouse and the shipping department is true. This documentation is used to track items as they are physically moved from storage to the shipping area, ensuring that the transfer is authorized, recorded, and thereby accountable for inventory management and control purposes. The picking ticket includes details such as item numbers, descriptions, quantities, and the location from where items are picked, which helps in maintaining the integrity of inventory data.