(1) Review whether to buy, that is, review the purchase plan. Need to examine whether the procurement plan is feasible (especially for large-value procurement projects). If the purchase plan is unreasonable, it will affect the expected benefits of the enterprise and even cause a waste of resources. In addition, it is also necessary to review whether the purchase plan has fulfilled the relevant approval procedures, whether the funds have been implemented, and whether the market research has been carried out on the purchase price. For those who can't get the price information through market research, reasonable calculation should be made by certain methods according to the cost composition of the purchased goods as the basis for determining the purchase price.
(2) Review "when to buy", that is, review the purchase time. It is necessary to give full play to the advantages of large-scale procurement, merge and classify the procurement plans put forward by relevant departments, and never concentrate on piecemeal procurement. In addition, if the purchase time is not properly selected, it will affect the production and operation of the enterprise or increase the storage cost of the enterprise.
(3) the review of "how to buy", that is, the review of procurement methods. Procurement methods can be public bidding, invitation bidding, competitive negotiation, single-source procurement, inquiry, etc. Each method has its own characteristics, and the specific method should be flexibly grasped according to the specific situation in order to obtain a reasonable purchase price. This requires more use of experience and knowledge in the audit to analyze and judge, so as to avoid being influenced by human relations and selfish distractions in the process of selecting procurement methods. Proper selection of procurement methods can not only speed up procurement, but also save investment and reduce unnecessary consumption of manpower and material resources.
(4) Investigate "who bought it", that is, investigate the supplier and the bid opening process. On the basis of investigation and understanding of suppliers, we should set a strict standard for the selection of suppliers, recruit those suppliers with good reputation and strong strength, eliminate those that do not meet our requirements, ensure reasonable prices and good quality, and pay special attention not to let some human relations affect the review standards. The main purpose of reviewing the bid opening process is to prohibit the "black box" operation in the bid opening process and maintain the principle of openness, fairness and fair competition. Audit supervision should pay special attention to the review of bidding documents and bid evaluation standards to see if there are omissions, unclear and unreasonable expressions, unclear responsibilities, and inconsistencies with national laws, regulations and policies. We should also pay attention to whether there are irregularities such as the tenderer setting the winning bidder or leaking the pre-tender price to the bidders, and whether there are unfair, unjust and unreasonable problems in the bid evaluation process. The problems existing in the process of bid opening will change the significance of bidding and procurement, which should be paid great attention to.
(5) Examining the "contract", that is, examining the legality and rigor of the procurement contract before the contract is formally signed, is an important content of internal audit. A contract is a legal guarantee for obtaining a reasonable purchase price. The main contents of the review include: whether the subject matter of the procurement contract is clear, whether the content is legal and whether it conforms to the relevant national policies and regulations; Review various quantitative standards of procurement contracts, control the supply quantity and duration of procurement contracts, reduce the inventory of goods and the amount of funds occupied, so as to speed up the capital turnover; Clarify the liability of both parties for breach of contract, improve the binding force and seriousness of the procurement contract, so as to ensure and improve the contract performance rate; Review the equivalence of rights and obligations of both parties, such as quality standards, technical conditions, technical requirements, acceptance methods, payment methods and deadlines, responsibilities in transportation, after-sales service and warranty period. ; Check whether the opinions expressed by both parties are clear, whether the understanding of the meaning is biased, and whether there are ambiguous or ambiguous words in the contract.
(6) Review the "acceptance settlement", that is, whether the quantity and quality of the subject matter of procurement meet the requirements of the procurement contract, whether the fund settlement with the purchaser meets the requirements of the contract, whether the items with quality guarantee are retained according to regulations, and so on. This is a link that cannot be ignored, and it is also related to the success or failure of procurement activities. Even if the above links are impeccable, if the acceptance procedure is not strict, it may lead to the failure of procurement activities and bring losses to enterprises. After obtaining the right to supply at a reasonable price, some suppliers use such means as cutting corners, shoddy goods, lowering the level of software and hardware configuration and lowering the quality of service to gain illegitimate interests, thus harming the interests of enterprises. Therefore, acceptance should be strictly controlled, and auditors should personally participate in important procurement activities; For highly specialized procurement activities, experts involved in procurement can continue to be hired for acceptance, so as to ensure the consistency of quality and price and the success of procurement activities.
Specifically, the audit contents include: internal control of material procurement, procurement plan, procurement contract, procurement bidding, supplier selection, procurement quantity, procurement price, procurement quality, material storage, settlement payment and post-procurement matters.
Questionnaire on internal control of material procurement
Discussion on environmental problems in material procurement control
1. Does the management think that good internal control will help to achieve the material procurement objectives?
2. Is the organizational structure conducive to the clear division of responsibilities and coordinated operation of all departments of material procurement?
3. Is there a material procurement procedure, manual and detailed job description?
4. Are all employees involved in material procurement aware of their job responsibilities and policies and procedures that must be followed?
5. Is the material purchasing policy and its changes communicated to relevant employees in time?
6. Does the management regularly explain the importance of ethical behavior to employees?
7. Have written ethics policies been formulated and communicated to employees?
8. Is there any unreasonable procurement target linked to high performance rewards to induce employees to cheat?
9. Is the quality of employees commensurate with the material procurement business they are engaged in?
10. Is there regular professional training for employees?
Research on Risk Management of Material Procurement
1. Is there an appropriate management department involved in the risk assessment of material procurement?
2. Is there a suitable method to identify the risks of material procurement?
3. Is the identification of material procurement risk comprehensive?
4. Has the risk of material procurement been assessed?
5. Are there measures to prevent and resolve the risks of material procurement?
6. Is there a mechanism to identify changes in personnel and control procedures and respond accordingly?
7. Is there an effective way to prevent material overstock or shortage?
8. Determine whether the safety stock of materials is reasonable? Is there any possibility of further reduction?
Discussion on the Problems in>& gt Material Procurement Control Activities
1. Are all materials purchased based on legitimate business needs or purposes?
2. Is the material procurement properly authorized and approved?
3. Are materials obtained in the most cost-effective way?
4. Whether to implement contract control on material procurement?
5. Is there any separation of incompatible work in material procurement?
6. Are employees who are responsible for purchasing rotated regularly?
7. Is the procurement of bulk materials controlled by bidding?
8. Has the selection of suppliers been fully investigated and the performance of suppliers been continuously monitored?
9. Is the price of purchased materials reasonable?
10. Are there perfect measures to control the material price information, including the program control of price information collection, classification, processing and comparison, information quality requirements and information data archiving?
1 1. Has the incoming materials been carefully inspected and accepted by an independent department?
12. Are the causes of unqualified purchased materials found in time and the responsibilities implemented?
13. Is there a perpetual inventory record for material procurement?
14. Are there any compensation control measures in the absence of perpetual inventory system records?
15. Has ABC classified management been implemented for material procurement?
16. Are materials counted regularly?
17. Are the accounts payable liabilities confirmed on the basis that the relevant materials are consistent in purchasing tickets?
18. Is the supplier report sent regularly?
19. Are there any control measures for material contact and recording?
20. Whether the material procurement adopts perfect voucher and record control?
2 1. Are there safety control standards and measures for material procurement information processing under the computer environment?
Research on>& gt Material Purchasing Information and Communication
1. Does the management encourage all parties involved in material procurement to exchange information? Is the information channel within the organization unobstructed?
2. Can information communication enable employees to effectively perform their duties?
3. Is there any information exchange with the outside of the organization?
4. Are the subsidiary ledger and general ledger of material procurement controlled and adjusted according to the deadline information?
5. Are major material procurement discrepancies investigated and handled in time, and are the investigation results submitted to the management?
6. Does the management department invest enough resources to support the development and modification of the information system?
7. Have you kept the latest accounting documents for material procurement?
8. Is the external information collected comprehensive, including price change information, market demand information, economic policy information, technical information, supply channel change information, business process reengineering information, etc?
9. Is there a smooth channel for reporting anomalies?
10. Are the channels for employee feedback and supplier complaints clear?
1 1. Are measures taken to ensure the security and integrity of information processing and transmission under the network environment and to prevent computer viruses?
Discussion on>& gt material procurement supervision
1. Is an appropriate management procedure established to ensure the operation of material procurement control and evaluate the operation effect?
2. Are there proper procedures for continuous daily supervision of material procurement activities?
3. Are the control weaknesses found in the supervision activities reported to the appropriate management? Are policies and procedures modified as needed?
4. Is there an independent auditor to independently supervise the material procurement?
5. Is the scope of audit activities sufficient to prove the effectiveness of internal control over material procurement?
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