ACCA Audit and Assurance (F8) Practice Exam

What control area involves ensuring correct orders are fulfilled during dispatching?

1. Quality assurance

2. Delivery confirmation

3. Order matching

4. Inventory checks

The correct answer is: Order matching

The area of control that focuses on ensuring correct orders are fulfilled during the dispatch process is indeed order matching. This control is essential because it involves verifying that the items being shipped match the original order placed by the customer. This can include checking product types, quantities, and potentially packaging specifications to confirm that what is being dispatched aligns with what was ordered. Order matching not only helps in improving customer satisfaction by ensuring that the right products are delivered but also minimizes potential returns and complaints resulting from incorrect orders. Effective order matching processes often involve documentation reviews, system checks, and possibly barcoding or scanning technologies to efficiently confirm accuracy before dispatch. While the other options touch on related areas, they do not specifically address the primary function of verifying that the dispatched items correspond accurately to customer orders. Quality assurance is broader and relates to overall product quality management, delivery confirmation is generally about ensuring that goods are received by the customer post-dispatch, and inventory checks mainly focus on stock levels rather than the accuracy of fulfilling specific customer orders.