On cycle counting work that is in a status of pending review, the process is to then Edit the counted quantity within the cycle counting transactions through recounts if needed.
With a client we recently discovered that you can actually edit the expected quantity within the transaction as well, which originally pulls from on hand physical quantity.
“This is by design - there exists scenarios where one would need to edit the expected quantity as well, so we don’t want to remove that option. This is because a pending cycle count is not blocking inventory moving in and out of the location so if needed it should be possible to edit this field. We do acknowledge that this is easy to do by mistake, and that editing expected quantity should be done with care and only if you really know your on-hand history. For the future we should aim to move the option to adjust expected quantity to its own button so that it is possible to control with security who has access to this option.”