IIA Exam IIA-IAP Topic 4 Question 9 Discussion

Comprehensive and Detailed Step-by-Step Explanation:

Reference to Best Practices in Procurement:

Clearly specifying needs at the outset ensures that procurement decisions align with organizational objectives and operational requirements.

Reasoning:

Option A is correct because specifying needs at the beginning helps avoid over-purchasing, under-purchasing, or acquiring unsuitable items, thus improving the overall effectiveness of the procurement process.

Option B (comprehensive documentation) is important for transparency and compliance but does not directly improve the effectiveness of procurement outcomes.

Option C (qualified professionals) ensures competence but is secondary to having clear, specified needs driving the process.

Impact of Clear Needs Specification:

It ensures the procurement process delivers value, meets quality requirements, and aligns with operational demands.