问题：Which function in an organisation is responsible for ensuring that only properly authorised purchases which are necessary for the business are made?
 
　　A. Purchasing/procurement
 
　　B. Finance/accounts
 
　　C. Production/operations
 
　　D. Goods inwards
 
　　答案：The correct answer is: Purchasing/procurement
 
　　Rationale: The purchasing or procurement function is responsible for authorising purchases (and suppliers) and approving. The other functions contribute, however: production, by requisitioning only needed items; goods inwards, by checking that what was purchased is what is in fact received; and accounts, by seeking proper documentary evidence and authorisation for payment.

 
展开全文