In reviewing the appropriateness of the minimum quantity level of inventory established by a department, an auditor would be least likely to consider the optimal order sizes determined by an economic order quantity model. This is because the economic order quantity model focuses on determining the optimal order size to minimize the total cost of inventory, including ordering and holding costs, rather than specifically addressing the minimum quantity level needed to prevent stockouts or manage seasonal variations. The other options are more directly related to ensuring that the minimum inventory level is appropriate to meet demand without excessive costs or risks.