What element can be defined to check quality before accepting a goods receipt?

The process of ensuring the quality of goods before accepting them into inventory is critical in procurement. The element that is primarily responsible for this verification is the inspection type.

Inspection types are predefined categories within SAP S/4HANA that specify how incoming materials should be checked for quality. By defining an inspection type, a company can set the criteria for quality checks, indicating if an inspection is required at all, and determining the specific methodologies and parameters that should be applied to evaluate the received goods.

Quality assurance plans, while they play a significant role in defining overall quality strategies and procedures, are broader in scope and not specifically tailored to the acceptance at the point of goods receipt. Receiving inspection criteria refer to the specific measures noted during receiving but are not the mechanism that instigates the quality checks themselves. The material master record contains essential information about the materials but does not directly define the quality checking process upon receipt.

Thus, inspection types are fundamental for establishing quality checks before goods acceptance, making it the correct answer to the question.