(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 meaning 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.
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