How should mismatched SKUs or incorrect items be handled upon receipt?

• A. Accept the items and place in stock.
• B. Flag as an exception, quarantine the items, investigate the discrepancy, and correct the records or coordinate return to supplier.
• C. Immediately discard the items.
• D. Return to supplier without investigation.

Answer: (B)

When a receipt shows a mismatched SKU or an incorrect item, the priority is to protect inventory accuracy. Do not place the items into stock. Instead, flag them as an exception, quarantine them, and start a formal investigation to compare the packing slip, purchase order, and what was actually received. Count and verify everything, then coordinate with the supplier or internal teams to determine the correct disposition, such as returning, replacing, or updating records. Update the system records to reflect the discrepancy and the final decision before any restocking or disposal occurs. This approach prevents incorrect items from inflating stock levels, preserves order accuracy, and creates an auditable trail for root-cause resolution. Accepting the items would corrupt inventory; discarding them immediately wastes potentially usable stock and bypasses controls; returning without investigation could miss the underlying issue and violate procedures.