I. Audit of the main body of the contract
The legitimacy of the main body of the contract is a prerequisite to ensure the legal validity of the contract. In order to ensure the validity and legitimacy of the procurement contract, to avoid the signing of invalid contracts caused by the enterprise's economic losses, it is necessary to audit the qualifications of the main body of the contract, the scope of business, the ability to fulfill the contract.
1. Review the main body of the contract. Focus on reviewing whether the supplier is a legally registered enterprise legal person, review the business license provided by the supplier (requiring enterprises to provide the original copy of the business license), to confirm whether the supplier is a legal person enterprise, to avoid signing a contract with the company's functions and branches that can not independently enjoy the economic rights and obligations, and do not have the legal conditions. Review the enterprise's latest annual inspection in the business sector, whether the annual inspection in a timely manner; whether the business period has expired or is about to expire.
2. Review the business scope of the supplier. Focus on reviewing the business license indicates whether the business scope of the contract subject matter, whether beyond the scope of registration in the administration for industry and commerce.
3. Review the supplier's ability to perform. Review the supplier to provide a variety of qualification documents, pay attention to a variety of qualifications of the date of acquisition, expiry date and the business department in charge of the annual inspection; review of the annual financial report of the enterprise to understand the structure of assets, production and operation of personnel status, production capacity and the previous year's production and supply of the situation, the inventory situation, to determine the supplier's ability to fulfill the contract; appropriate review of the enterprise's assets and liabilities, to understand the solvency of the enterprise.
4. Review whether the authorized agent's qualification is legal. Review whether the authorized agent is authorized by the company's legal person to approve the authorization, whether the authorization is fully signed, provide proof of identity of the valid documents are consistent with the authorizer and the authorized person.
Two, the contract before the signing of the tender price audit
1. Focus on the collection of price information. Procurement contract audit not only requires general knowledge of financial accounting, basic audit forensics, but also requires auditors to grasp the market supply and demand for purchased goods, price trends, supply channels, transportation methods and so on. Auditors should strengthen the accumulation of knowledge in this area, do a good job of market research, by visiting the market, telephone inquiries and online inquiries, etc., to understand the source of various materials and materials and supply and sales prices, and establish a corresponding market information base.
2. Fully utilize information management tools. The procurement of bulk materials required for enterprise production and operation is generally repetitive, and the results can provide a reference for the future procurement of materials. Prior to the previous purchases of materials, prices, quantities, suppliers, contract order number, etc., according to the material code into the computer system, the audit of the procurement contract, can be timely from the computer to get the material has been purchased before the batch of the purchase date, price, supplier, order number and audit date, etc.. On this basis, the auditor can estimate the reasonable purchase price at this stage in conjunction with the market changes and compare it with the contract price to ensure the quality of work and improve the efficiency of the audit.
3. Strengthen the review and supervision of the bidding process. Usually, small amount, small amount of procurement business by the enterprise self-purchase, batch, large amount of procurement for public tender, the auditor should focus on reviewing the bidding process is legal, whether the operation is standardized; review of bidding documents on the bidder's subject qualifications, qualifications, the ability to perform the requirements of the procurement of materials, as well as procurement of materials, quantity, specifications, technical requirements, payment methods and other important content.
Third, the audit of the contract terms
1. According to the enterprise production and management plan, inventory management methods, contract management approval procedures and other requirements, the legality, authenticity, validity and feasibility of the content of the procurement contract to carry out a rigorous review. First of all, check whether the contract violates the laws and regulations of the country, violation of laws and regulations of the contract since the signing of the contract is invalid, not subject to legal protection; whether the contract is based on real economic transactions; whether the contract is defective, whether the omission of the necessary provisions, the existence of unfavorable terms; whether the contract is feasible, whether the contract is manifestly unfair and so on.
2. Audit of contract terms. The Contract Law stipulates the necessary terms of the purchase and sale contract, these terms should be audited one by one.
1) the name or name and address of both parties. This clause is the subject of the contract is clear, but also the implementation of the contract rights and obligations of the premise. The main review of the contract unit name and the winning unit, business license name is consistent with the name of the contract stamped with the name of the special seal, address is consistent with the business license company registered legal address. ② subject. Focus on reviewing the subject of the contract with the company to implement the procurement of materials in line with the plan, model and specifications are accurate and complete. ③ quantity and quality requirements. This clause is to determine the rights of both parties, obligations, responsibilities and size of the key terms. Should focus on reviewing the contract is clearly and specifically written the exact number and unit of measurement, quality requirements should be clear that the implementation of national standards, industry standards, technical standards. ④ Price or remuneration. This clause is the core clause of the procurement contract. In the case of procurement by tender, the focus should be on reviewing whether the price of the procurement contract is the winning price and whether it is a one-bite price; in the case of procurement by non-tender, the price should be reviewed to see whether the price has been subject to market research, inquiry and price comparison, whether the price is tax-inclusive, whether it is higher than the market price, and whether it includes related costs such as freight, loading and unloading fees. ⑤ Settlement method and period. Review whether the procurement contract specifies the settlement method and payment term, and whether it conforms to the relevant settlement regulations, such as the large amount of funds receipts and expenditures can not be settled in cash. The payment term should be clear whether it is a one-time payment or installment payment, whether a certain percentage of the warranty is reserved, and the deadline for the return of the warranty. (vi) The manner, time and place of delivery of the subject matter. Examine whether the procurement contract specifies the mode of delivery, delivery time and place of delivery. (vii) Acceptance criteria, method, place and period. Review whether the acceptance criteria are clear, whether the national standards, industry standards or technical standards; is the seller on-site acceptance or after the arrival of the buyer acceptance; whether the acceptance period agreed upon the responsibility for breach of contract and solutions. Review the contract whether the penalty for breach of contract is clear and specific, such as the proportion of liquidated damages, the scope of compensation, compensation, etc.; whether the way to resolve disputes is determined, such as negotiation, arbitration, or litigation, the preferred court is which.
Fourth, the audit of contract implementation and change
Review the actual performance of the contract, whether there is no implementation or implementation of incomplete contracts, analyze the reasons for the enterprise to take measures as soon as possible to minimize contract losses, but also for the enterprise in the future to sign a procurement contract to provide lessons learned; review of the change of the contract, the reason for the change is true, reasonable, change Whether the contract is in written form, whether to fulfill the change approval, review and sign procedures.