01 If a goods receiving procedure has quantity matching but no quality check which control risk will increase?
Answer and explanation
Correct answer: B. Damaged goods may also be accepted
Explanation: The direct answer is B: damaged goods may also be accepted. A goods-receiving procedure should normally verify at least the quantity, the condition or quality, and the supporting documents. Quantity matching answers ‘How many items arrived?’ It does not answer ‘Are the items usable and undamaged?’ If quality inspection is missing, broken, expired, defective or inferior goods may pass into stock and the organisation may pay for goods that do not meet specifications. Option B is correct because it identifies the direct control risk created by the missing check. Option A is less correct: supplier selection usually happens earlier, during purchasing and vendor evaluation; a missing receiving-quality check does not necessarily choose the wrong supplier. Option C is wrong because a missing inspection does not automatically reduce the budget. Option D is wrong because an objective does not become a policy merely because a procedure is incomplete. The exam cue is simple: quantity check confirms number; quality check confirms condition and specification.