Receipts and invoices are compared to which primary quality control (QC) document?

The primary quality control document that receipts and invoices are compared to is the Source Document Control Report. This report serves as a key component in verifying the accuracy and integrity of financial transactions and inventory records. When conducting quality control checks, it is crucial to ensure that the goods received match the invoices received from suppliers. The Source Document Control Report facilitates this process by tracking all relevant documentation, including receipts and invoices, and ensures that they are aligned with the original order placed.

This comparison helps to verify that the correct quantities, specifications, and pricing are in accordance with the original purchase agreement. It is an essential practice to maintain accurate records, reduce discrepancies, and ensure that any issues can be quickly identified and resolved, thereby enhancing overall operational efficiency.