Because this audit plan contains a lot of content, it is uploaded in two parts, which is the first part; What I wrote is my summary, which does not represent (include) all the procurement contents and procurement risks.
Specific audit procedures, contents and steps:
I. Selecting suppliers and signing contracts
Audit content (risk point)
1. The supplier selection is not in accordance with the company's requirements and systems, and has not been reviewed and approved by the competent leader.
2. The list of suppliers and pre-selected suppliers is single and not updated in time.
3. Negotiate with suppliers alone, without recording the negotiation contents.
4. The items and specifications listed in the contract or order are inconsistent with those listed by the application department, including quantity and price.
5. The terms of signing the contract or order are inconsistent with the contents of the negotiation.
6. When applying for material procurement, the budget items and inventory materials were not checked, and the signing procedures were incomplete.
7. The basis for determining the purchase price of materials is insufficient and unreasonable, which is quite different from the market price at that time.
8. The terms of the procurement contract are unfair and the company is in a passive position.
9. Do not sign the contract according to the authority, and sign the contract beyond the authority.
10. The purchase of urgently needed materials and sporadic items is beyond the approved scope of self-purchase, and the purchase amount violates the authority of the manager.
1 1. After purchasing and using emergency materials (urgent items) or materials added outside the project budget (verbally agreed by the leaders), the relevant procedures have not been handled.
12. The material was not purchased directly from the manufacturer.
Corresponding audit procedures and steps:
(1), consult and collect the company's supplier selection (procurement) system and related operational procedures, and randomly check all supplier lists filed by the procurement department to determine whether they have been approved by the leaders or relevant committees; Then randomly check 30 supplier lists of various materials from the system, and check with the checked supplier list to ensure that the list is within the approved scope.
(2), check all kinds of materials, materials, civil engineering, installation and other suppliers list. Compared with the changes of supplier list over the years, it is determined whether the supplier list is few and single, whether there is annual evaluation, whether new suppliers are introduced in time or not, and whether the list is updated in time.
(3) Check 50 copies of relevant negotiation materials from the purchasing department to see whether there are negotiation records, whether the buyer negotiates with the supplier alone, and whether the negotiators' signatures are complete.
④ Check 40 contracts or orders from the ERP system, and check whether the names, specifications and quantities of materials in the contracts or purchase requisitions are consistent according to the detailed names, specifications and quantities of materials in the Material Purchase Application Form filled out by the application department. If not, provide inconsistent relevant certificates and documents.
⑤ Understand the negotiation process and relevant negotiation records, check the dates and relevant negotiation records of 50 contracts or orders, and compare the contents and terms of purchase contracts or orders to ensure that the negotiation contents are consistent with the contract contents; Whether the competent leader is properly involved in the negotiation.
⑥. Spot check the 10 large-scale procurement project, check its budget items and check the detailed items attached to the corresponding contract to determine whether it exceeds the budget items. If the budget is exceeded, follow up the operation process and ask for relevant approval documents. And check whether the verification procedures of the warehouse are complete and whether the opinions are signed.
⑦ Spot-check 30 procurement contracts with higher prices to determine whether the prices and terms of supply have been approved, check the original materials of suppliers' quotations and quotations from other suppliers, check the price comparison approval form, and confirm the source of price determination or relevant documents approved by the procurement leading group; Check the universality and accuracy of the source of market price data in purchasing department. And through sampling to do market information survey, compared with the market price of similar materials in the same period, analyze the rationality of supplier's quotation.
(8) Spot check 30 procurement contracts, trace back the detailed content records of contract negotiation with suppliers, understand the contract drafting process, and whether the listed terms have been studied, approved or consulted with the company's legal adviser. Analyze the rationality, fairness and impartiality of each specific clause according to the Contract Law.
Pet-name ruby according to the company's related authority table, 20 copies of each contract are randomly selected to check whether the contract approver is within the scope of authorization. If it exceeds the approval authority, trace the reason and ask for the corresponding power of attorney.
Attending, check whether the self-purchased purchase order is consistent with the name of the materials on the Application Form for urgently needed materials, whether the equipment other than urgently needed materials is purchased in the name of urgently needed materials, and check whether the approval authority is implemented in accordance with the procurement process operation and relevant authority standards.
⑾ Check whether the signing and approval of the Application Form for urgently needed materials conforms to the authority, whether the opinions signed by the purchasing department and the leaders of the purchasing department agree to "purchase first, then go through the formalities", and judge the timeliness of the formalities according to the date of signing and approval and the date of resubmitting the purchase order.
⑿ Spot-check 50 contracts (10000 yuan and above) purchased through middlemen, ask the reasons for not purchasing directly from manufacturers, and inquire the proof of direct contact with manufacturers. If possible, ask the manufacturer directly for the purchase price and contract price.
Procurement Audit Scheme of Group Company (II)
"Only procurement and sales can generate benefits" is a bit excessive, but it also fully illustrates the importance of procurement and sales in company management. Here, according to my own work experience, combined with the risk points of modern internal audit, I sort out the audit scheme of centralized procurement of group companies. I hope it helps you.
Because the audit plan contains a lot of content, it is uploaded in two parts, which is the second part; What I wrote is my summary, which does not represent (include) all the procurement contents and procurement risks.
Specific audit procedures, contents and steps:
Second, the execution of the purchase order (contract)
Audit content (risk point)
1. If the purchase contract or purchase order is printed and signed repeatedly, there is a risk of repeated purchase and payment.
2. The supplier fails to deliver the goods within the time stipulated in the contract or the delivery is incomplete.
3. The supplier fails to provide the goods according to the brand, manufacturer or non-outsourcing terms stipulated in the contract.
4. There is no reporting system for contract implementation progress, and it is not reported to the purchasing supervisor.
5. During the execution of the order or contract, there is no basis for changing the terms.
6. The contract or order is not executed in time, and the payment is checked.
7. The execution (delivery or completion) period of the contract or order is inconsistent with the agreed time.
8. The management of purchase contract or order file is not standardized, and the buyer does not implement the rotation system.
Corresponding audit procedures and steps:
(1), understand the process of entering, changing, signing, approving, submitting and printing purchase orders, analyze the possible risks in each link, randomly check the top 50 orders from the system every month, totaling 600 orders, determine whether there are duplicate purchase orders, and propose control improvement suggestions to the computer department.
(2) Check 30 orders per month, check the contract delivery time and delivery quantity during the period, check the warehouse receipt and warehousing time and quantity from the system, and compare with the approved time to judge the timeliness and accuracy of delivery.
(3) According to the spot check contract in point (2) above, check the corresponding acceptance list, check whether the purchased goods are the manufacturer, variety and brand in the contract, and analyze and understand the reasons and process of their disqualification.
(4) Check whether the purchasing department has established a contract execution system and a feedback system, whether the buyer reports the progress of contract execution to the purchasing supervisor within the specified time, and whether the supervisor has signed relevant management opinions.
⑤. Spot check all supplementary orders or contracts of purchased materials from the system to see if there is any basis for changing or corresponding supplementary contracts. Whether the basis is complete, the reasons are sufficient, and whether there are leadership approval procedures. Check and confirm the changes in quantity and price during the execution of the order (contract), and follow up and verify the relevant approval documents of the changes or effective evidence such as supplementary contracts.
⑥. Check the three-month material orders from the purchasing module of ERP system, check the implementation of each order and the warehousing record of the warehouse subsidiary ledger, and ensure that the new order will be executed only after the previous order is executed. It is not allowed to terminate the execution of the previous order without paying the payment, and then conclude and execute a new order.
⑦ Extract 100 acceptance report or completion acceptance sheet from the quality inspection and acceptance department, and compare it with the acceptance report or completion acceptance sheet according to the delivery time specified in the contract corresponding to the acceptance project to determine whether the completion time signed by the contract is consistent with the completion delivery time specified in the contract.
Today, 20 civil engineering and renovation contract contracts and 50 materials procurement contracts were randomly selected to determine whether they were filed according to the company's regulations and whether the archived materials were complete. Check the job responsibilities and division of labor of employees in the procurement department in the past two years to find out whether the scope of work has changed and whether the rotation system is implemented among employees.
Three, warehouse acceptance and storage and payment for goods
Audit content (risk point)
1, the warehouse did not receive the goods as required by the company.
2. The materials are directly transported to the user department, and there is no need for acceptance and warehousing.
3. These materials were not sampled by the quality inspection department before storage.
4. After the execution of the order or contract, the payment is not reconciled and settled in time.
5. Prepaid payment is not handled according to the terms of the contract, and there is no effective monitoring.
6, material procurement business and accounting records information is not unified.
Corresponding audit procedures and steps:
(1), collect and consult relevant acceptance systems and processes, and understand the warehouse operation procedures; Then observe the actual acceptance workflow from the warehouse and compare the differences between the actual operation and the system regulations; The key point is to observe the correctness of quantity and quality acceptance procedures during acceptance.
(2) Check the orders of all materials in each month of the year 1-5, count the ordered quantity, and check the received quantity. If the ordered quantity is greater than the warehousing quantity after the time limit specified in the order is completed, check the cumulative usage of auxiliary materials from the production report. If the usage is greater than the purchase amount, go to the workshop where the auxiliary materials are used for further investigation and understanding, check the original usage records, and confirm that the auxiliary materials purchase does not conform to the process, that is, check the warehouse.
(3) Check the material inspection records of the quality supervision department, randomly check 100 copies in the order of category order number, check the sampling inspection results, and judge whether there is any missing inspection or missing inspection.
(4) Spot-check 50 customers and 20 customers whose "accounts payable" balance is more than 654.38+10,000 yuan, check the fulfillment time and completion time of orders (contracts) and the payment of goods, and ensure that the payment of goods for each order (contract) is clear.
⑤ Check the payment voucher numbers of prepaid materials in the subsidiary ledger of "Accounts Payable" and "Prepaid Accounts", check the payment basis of the payment voucher, and judge the correctness of payment according to the execution of the order (contract), so as to avoid prepayment after asking for approval, and repeat prepayment after filling in the form.
⑥ Basis and process of determining accounting records. Spot-check the material subsidiary ledger of the warehouse, spot-check the cumulative quantity and price of various materials purchased at the end of the current period (year) of11,and check with the data recorded in the accounting books to find out whether the warehouse fails to submit the receipt, acceptance certificate and invoice to the accountant in time or other reasons.