However, it is not enough just to know the concerns. Different auditors may have completely different results when they look at the same information with the same purpose.
Don't be blinded by logical coincidence, check whether the weight is ok, whether the price and basic mileage are tricky, whether the route and frequency can be optimized and so on. In fact, there will be more than n traps in detail.
The improvement of internal audit ability depends on talents and environment (perfect internal audit system, colleagues around you are experts and can take you to do projects). If you plan to further develop your internal audit career, try to go to places where experts gather.
I have done several logistics projects, saving the company millions of freight every year.
At that time, when doing logistics audit, it was mainly carried out from the following aspects:
1. Compared with the previous year, the annual logistics cost (import and export) has been saved a lot.
2. Supplier selection, quotation, contract terms and regular updates;
3. Calculate the supplier's expenses separately at the import and export, and check whether the charging weight, line and price are reasonable.
4. Check the accounting treatment of logistics expenses.
But on the whole, I found that there were not many points and the effect was not very good. I hope Daniel can give me some advice.