What are NCRs?

What is the point to have a quality control in the process if the top management tend to overwrite their decisions? Like in the comic-strip?Non-conformance Reports or issues of reports when a company, process or auditees does not follow the documented procedures which could lead to customer dissatisfaction. The reports will contained the type of non-conformance, where the problem occur, who in charge of the process, when the problem found. The auditor will hand over the NCR to the auditee/QMR and the auditee/QMR will need to reply the NCR within 2 weeks. They will need to state the corrective action taken to rectify the issues.
NCR is initiate in order to prevent further damage on the products. So it is better to avoid unneccessary rejects and get a return sales from happy customer.