Câu 235: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

A manufacturing organization receives all direct materials for finished goods production. Which of the following is the strongest preventive control for lapses in quality assurance?

1. A. Identifying and rejecting completed products that are not up to quality and standard specifications.
2. B. Electronically measuring the materials and components according to specifications prior to manufacturing.
3. C. Examining partially assembled finished products to ensure that the manufacturing process is working correctly.
4. D. Manually inspecting received supplier materials to ensure appropriate quantities and quality. — đáp án hiện tại