What characterizes goods-receipt-based invoice verification?

Goods-receipt-based invoice verification is characterized by its requirement for a usage decision for inspection lots. In this process, when goods are received, they go through quality inspection that involves creating inspection lots. A usage decision needs to be made after the inspection process is completed, determining whether the goods meet quality standards and can be accepted into inventory. This step is crucial because it ensures that only accepted goods are processed for payment, aligning with quality control practices.

The mechanism of requiring a usage decision directly ties into the integrity of the invoices being processed, as it is not merely about matching quantities but also about ensuring that the quality of the received goods is acceptable. This systematic verification helps maintain high standards and reduces the risk of payments for subpar or unacceptable goods.

The other options do not align with the key characteristics of goods-receipt-based invoice verification. Optionality based on the vendor's profile would compromise standardization, which is essential for maintaining accuracy in invoice processing. The impact on payment processing is significant since only verified invoices can lead to payments. Lastly, allowing verification without a goods receipt contradicts the very foundation of goods-receipt-based verification, as having a goods receipt is essential for the process to occur.