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inspection of deliverable: closing or M&C process? Scordo's question

Your team has built an exotic sports car for a wealthy client, and now the project 
manager is reviewing the car to ensure it meets the specifications of the client, as 
agreed to in the project plan. What project management process is represented here?
A) Closing
B) Monitoring and Controlling
C) Planning
D) Execution
 
Author's answer is: A
(Christopher Scordo) 
 
Why not B) ?

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