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Exit VCEDump IIA-CIA-PART1 Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control

Q77 Single choice

A manufacturing organization receives all direct materials for nished goods production.

Which of the following is the strongest preventive control for lapses in quality assurance?

A
Identifying and rejecting completed products that are not up to quality and standard specifications.
B
Electronically measuring the materials and components according to specifications prior to manufacturing.
C
Examining partially assembled nished products to ensure that the manufacturing process is working correctly.
D
Manually inspecting received supplier materials to ensure appropriate quantities and quality.

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