Which of the following is an example of a quality assurance activity?

Quality assurance activities are essential for ensuring that products or services meet specific standards and perform consistently according to established guidelines. Internal auditing serves this purpose by systematically examining and evaluating a company's processes and practices against predetermined criteria. This activity helps identify areas of improvement, verify compliance with standards, and ensure that quality control processes are effective and being followed.

On the other hand, financial planning focuses on budgeting and forecasting financial performance, which is not directly related to quality assurance. Market research involves gathering and analyzing information about consumer needs and market trends, which while valuable for strategic decision-making, does not inherently involve the assessment of quality standards. Inventory management deals with the optimization of stock levels and logistics rather than ensuring product or service quality.