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FIFO costing for subinventory transfer transactions

Summary:

We had internal audit and was questioned about oracle FIFO logic that our system is using.

Content (please ensure you mask any confidential information):

Now the logic is for subinventory transfer transactions for example transfer from subinventory A to B , issue transaction will follow FIFO and deplete the cost layer. Receipt transaction will take the same cost of issue transaction.
But our auditor said that only SO, PO should follow FIFO but not transactions happening within the warehouse.
Do we have any solution to change this setting?

Version (include the version you are using, if applicable):

Oracle fusion:
24C (11.13.24.07.0)

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