Procurement Internal Controls Work PRogram
内部控制程序审计工作底稿
Project Team (list members):
项目组（列示成员）
Project Pha Date Comments
项目阶段 日期 备注
Planning
Fieldwork
工作范围
Report Issuance
韭菜籽怎么种报告发布
Time Audit Step By
Yes/No
W/P Ref.
时间 审计步骤 是/否，参考底稿 由 确认
1. Are purcha orders bad on authorized requisitions?
1、采购订单是基于被批准的采购申请单？
阿什利科尔 2. Are purcha orders properly coded to identify the cost objective (direct, indirect or inventory)?
2、采购订单是否被适当编码以区分成本项目归属？（直接、间接或存货）
3. Are purcha orders rially controlled and accounted for?
3、采购订单是否连续编号控制？
4. Is the u of standardized purcha orders required?
逻辑与思维
4、需要采用标准化的采购订单吗？
5. Are effective numerical document controls or status reports maintained to record the receipt of purcha requisitions?
5、是否存在有效的连续编号控制文件或统计报告以记录收到的采购申请？
6. Does the purchasing department maintain specifications for all materials and rvices ud by the contractor? 茉莉花期
6、采购部门是否保存有合同商提供的所有原材料与劳务服务的说明书？
7. Are requirements combined where appropriate?
7、需求是否被适当的合并？
8. Are make-or-buy decisions adequately documented?
活动方案模板
1917年属什么生肖 8、自制或采购决策是否被充分记录在案？
9. Does the purchasing department have adequate controls to prevent unauthorized u of canceled or voided purcha requisitions?
9、采购部门对无效或取消的采购申请的滥用有无充分的预防措施？
10. is the purchasing department independent of other departments and responsible for procuring all materials, supplies, and equipment?
10、采购部门是否与其他部门相互独立，并负责采购所有的原材料、供应品及设备？
11. Are the receiving and inspection functions parate from the purchasing function?
11、收货与检查工作是否与采购工作相互分离？ 马来西亚消费高吗
12. Are copies of purcha orders furnished at the time of issuance to the receiving, accounts payable, and when appropriate, to the expediting departments?
12、在采购订单发出时，是否同时将复印件送至收货部、应付款会计与支出部门？
13. Do procedures require complete history files for items purchad frequently and for all major procurements?
13、对经常采购货物、所有的重要采购项目是否保存有完整的历史记录？
14. Are prices established at the time the order is placed for goods manufactured to order, rather than on an "advi price" or not-to-exceed basis?
14、价格是否基于采购时货物的制造价格，而非“建议价格”或“不超过…价格”？
15. Is purchasing required to develop and maintain lists of potential bidders or offerors for particular types of materials?
15、特定货物的采购是否需要建立与维持“潜在的供应商报价体系”或竞价体系？
16. Are periodic independent checks made to verify existence of suppliers on the bidder list?
16、针对竞价单上的供应商是否进行定期的独立核查以确定其存在性？
火灾电话
17. Is documentation required from engineering, quality or the requesting source to support the purcha from a single or directed source?
17、需要从工程、质检或货物需求部门获取文件以确认商品只能从单一或直接来源采购吗？
18. Do procedures require maintenance of adequate documentation in purcha order files?
18、采购程序需要保留充分的采购订单相关文件吗？
19. Is there a formal bid control system in place?
19、是否存在正式的竞价控制系统？
20. Do procedures require appropriate justification when the low bidder in a competitive solicitation is not lected?
20、在竞标过程中，低价的竞标者没有被选中时，是否需要陈述适当的理由？
21. Are there clearly defined responsibilities for negotiating price and terms and conditions?
21、在价格、条款协商过程中，是否有明确的责任分工？
