Detailed Explanation:

The correct answer is B. Executive management.

In the early stages of developing a quality system, the responsibility for establishing organizational goals rests with executive management. Senior leaders are responsible for setting direction, defining priorities, and ensuring that the quality system supports the organization’s mission, strategy, and business objectives.

This is the correct answer because quality goals must be:

aligned with the organization’s overall direction,

supported by leadership commitment,

and integrated into management planning and resource allocation.

Why the other options are incorrect:

A. Quality department

The quality department may help coordinate, advise, and support the development of the quality system, but it should not independently establish company-wide goals. Goal setting is a leadership responsibility.

C. All employees

Employees should contribute to quality improvement and support deployment of goals, but they do not typically establish the organization’s overall quality goals in the initial development stage.

D. An ISO representative

An ISO representative may assist with interpretation or conformance matters, but external or designated representatives do not set the company’s goals. That responsibility remains with executive leadership.

From a Quality Management and Organizational Excellence perspective, leadership is accountable for:

establishing vision and direction,

setting quality objectives,

ensuring alignment with strategy,

and creating the conditions for system-wide implementation.

This reflects the principle that quality management begins with leadership ownership, not departmental delegation.

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