To do a good job of procurement audit, the focus is still on system management, only strict management is fundamental. In recent years, has successively introduced the "Chinese people's *** and the State bidding and tendering law", "Chinese people's *** and the State bidding and tendering law implementation regulations", "Chinese people's *** and the State Government Procurement Law" and other more than 30 laws and regulations and policy documents, the enterprise has also successively introduced the "Procurement Management Measures", "five types of procurement method program specification", "material procurement publicity and promotion of the management committee working rules" and so on A series of procurement normative documents.
Enterprises should, according to their actual situation, learn from the experience of government procurement, further improve the corresponding system and implementation methods, improve its practicality and effectiveness, and standardize the behavior of material procurement. Such as: the development of supplier management methods, on how to regularly evaluate suppliers, how to define the physical quality and poor quality, over the period of high-quality suppliers how to continue to be selected by the enterprise supplier pool, how to eliminate the poor quality suppliers in a timely manner, how to absorb better suppliers and other specific methods can be systematized to be clear, can be avoided to lead to system loopholes caused by the operation of the inconvenience and other situations arise.
(2) pay attention to the study of procurement laws and regulations, so that the target
Procurement process auditing is still in its infancy, procurement management and internal audit staff also have an adaptation process. To effectively do a good job of risk management audit, according to the characteristics of the process audit, involving more knowledge. In addition to political quality, business needs to learn more than financial knowledge, such as to read the original material, to have a certain degree of business sales knowledge, legal knowledge, to have a certain understanding of the performance of the purchased materials, quality standards and so on.
In order to ensure that the procurement of materials to review the depth of the audit, procurement management and audit staff must thoroughly grasp the procurement of materials involved in national laws and regulations, each article carefully sorted out, analyze. According to the regulations of the industry policy, procurement content, procurement methods, procurement organization form to achieve a preliminary grasp, and then against the organization of the procurement of the actual use of the organization's methods, forms, content and so on to find similarities and differences. For the smooth implementation of procurement audits to lay the foundation, find a good bullseye, and learn by example. Procurement management and internal audit staff should have material procurement management and bidding related professional knowledge, familiar with the relevant laws, regulations, policies and internal regulations of the organization, master the principle of internal control of material procurement, understanding of the organization of the current situation of material procurement and changes in the external environment.
(C) Strengthening auditors' ability to communicate and coordinate with all parties
Further strengthen communication with the leadership. First, to understand the spirit of the higher procurement documents, the content of key terms and conditions in a timely manner to the leadership. The second is to understand the spirit of the higher procurement conference, the relevant key contents of the timely report to the leadership. The third is to eat through the higher procurement training points and timely report to lay a good foundation for the implementation.
Further strengthen the communication and coordination with all relevant departments. First, strengthen the communication and coordination with the procurement management department. The industry's newly issued procurement system *** with the study and discussion, and according to the actual situation of the enterprise itself, timely cooperation with the revision and improvement of the company's procurement management system, the daily audit and supervision of the key links to be reminded in order to achieve *** knowledge. Second, to strengthen communication and coordination with the procurement departments. Timely reminders on key aspects of the procurement process, effective communication on procurement documents and contract contents. Third, strengthen communication and coordination with the acceptance management department. To acceptance procedures, key aspects of timely communication reminders.
(D) pay attention to the determination of audit content to ensure comprehensiveness
Comprehensively determine the audited object. Procurement is a systematic project, involving many departments and a wide range of departments, can not only be regarded as one of the demand for the department to be audited, we must pay attention to the procurement management, suppliers and procurement departments all included in the scope of the audit, especially the agency and suppliers, can not be cut them out of the audit because they are social enterprises.
Scientific determination of audit priorities. According to the order of the process of procurement, roughly including the following seven audit priorities.
(1) Procurement organization set up legitimacy: review the procurement management organization and the executive body set up, whether it is set up separately; management organization in accordance with the relevant provisions of the industry, the formulation of the relevant system adapted to the actual situation of the company and to achieve the implementation of the law in strict accordance with the law.
(2) Compliance with project approval procedures: First, whether the audit project (declaration) is in line with the management procedures; second, whether there is a procurement application report for the audit, and whether the project implementation department has conducted a market survey. Third, the audit whether there is approval or minutes of the meeting to establish the project, and fourth, whether the project approval is included in the budget, budget adjustments are approved in accordance with the procedures.
(3) Standardization of procurement procedures. First, review the inclusion of centralized purchasing directory of the project is in accordance with the provisions of centralized purchasing, there is no use of the whole to zero, decomposition of the overall project, increase the procurement batch and other means to circumvent the centralized purchasing control. The second is to review whether public tendering is carried out when the procurement standards for public tendering are met, and whether the corresponding conditions are met when other procurement methods are procured. Third, review whether the bidding agency is determined through bidding. Review the qualifications, services and agency fees charged by the social agency, whether the qualifications do not meet and requirements, the quality of service is low, and fees are not charged in accordance with the state regulations; Fourth, review the contents of the bidding documents to see if they are complete and tight. Fifth, whether there is any violation of the prescribed procedures, private collusion with suppliers and leakage of bidding information during the bidding process. Supplier qualifications, reputation, service, whether there is malicious collusion to win the bid, etc..
(4) contract management compliance. First, review the compliance of contract signing. Whether the departments and personnel signing the contract are authorized; whether the other contracting unit has the contracting qualifications, supply qualifications, performance capabilities. Whether the contract has been reviewed and countersigned by the regulatory, financial and auditing departments. Whether the content of the contract terms and conditions with the recruitment, bidding documents, and so on. Second, review the integrity of the contract terms. Review whether the procurement contract contains the subject matter of the contract, quantity and quality, price and settlement, transportation, performance period, location and mode, liability for breach of contract, etc.; whether to clarify the rights and obligations of both parties to the contract. Thirdly, review the effectiveness of contract implementation. Review whether the content of the contract has been fully and strictly fulfillment, there is no contract default, the other side of the breach of contract in a timely manner to claim.
(5) the standardization of material acceptance into the warehouse. After the arrival of the purchased materials, the procurement department of the enterprise materials, together with the relevant technical personnel and quality inspection personnel in accordance with the relevant provisions, standards **** with the acceptance and issue acceptance reports. After the acceptance is completed, the financial department whether to register fixed assets account, fixed assets physical management department whether the acceptance of the material register.
(6) Compliance of project fund payment. Review whether the payment of project funds is based on the procurement progress and contract terms and conditions, and payment is made after the audit of the financial department and approval of the unit leader; whether the purchase quantity, unit price, amount, variety, specification, origin, model, etc. contained in purchase invoices, freight bills, acceptance slips and other original documents are consistent with the procurement contract, whether the calculation of quantity, unit price, amount, etc. is correct, and whether the filling of various bills is in accordance with the regulations.
(7) The completeness of procurement filing information. Review whether the project implementation department in accordance with the requirements of "a volume", collect the whole process of project implementation information and organize and archive.
(5) Emphasis on the tracking of corrective action, the implementation of the recommendations.
The problems identified in the procurement audit and the proposed audit recommendations, the relevant business sector as required in the specified period of time to the audit department to feedback after the implementation of the situation, we must establish a tracking mechanism for the rectification of the situation, through the phone call back, door-to-door supervision, public announcements and other forms. Ensure that the recommendations are put into practice, the real audit to achieve a perfect conclusion, to promote "sunshine procurement".
In short, the effective implementation of procurement audits, not only the principle, but also to combine the actual situation and flexibility. In accordance with national laws and regulations, but also to seek truth from facts, so that both legal and reasonable. Strengthening procurement audit is an important measure to supervise procurement project activities, it can play a positive role in saving investment, cost control, and improve the social and economic benefits of procurement