企业物资采购内部审计初探

发布时间：2018-03-31 22:02

本文选题：内部审计人员　切入点：物资采购审计　出处：《魅力中国》2008年16期

【摘要】：内部审计是组织内部的一种独立客观的监督和评价活动,它通过审查和评价经营活动及内部控制的适当性、合法性和有效性来促进组织目标的实现。物资采购是企业生产活动得以持续运行的关键环节之一,这是最容易出漏洞而又不被重视的环节,其内部审计是企业内部控制的重点。在实际工作中,企业重视和强化对采购过程和采购物资的审计是非常必要的,如果不严格加以控制管理,降低库存,势必会给企业带来浪费;如果采购环节的审计管理薄弱,则会出现材料物资价格不实和材料物资质量低劣等现象。物资采购审计目标就是要保证现金支付后获得相应的物品或服务,物资采购审计要坚持费用总额限制原则,规定各类物资的费用上限,规定采购费用支出的申报和审批程序,对费用审批权限实行分级管理,逐级授权,并且建立专人复核制度。笔者拟通过分析物资采购内部审计的实施要点,提出强化的措施。
[Abstract]:Internal audit is an independent and objective monitoring and evaluation activity within the organization, which reviews and evaluates the appropriateness of operational activities and internal controls. Legitimacy and effectiveness to promote the realization of organizational goals. Material procurement is one of the key links for the continuous operation of enterprise production activities, which is the most vulnerable link without being attached importance to. The internal audit is the focal point of the internal control of the enterprise. In the actual work, it is very necessary for the enterprise to pay attention to and strengthen the audit of the procurement process and materials, if it is not strictly controlled and managed to reduce the inventory, Will inevitably bring waste to the enterprise; if the audit management of procurement link is weak, The audit objective of material procurement is to ensure that goods or services are obtained after cash payment, and the audit of material procurement should adhere to the principle of limiting the total cost of goods and materials. Stipulating the upper limit of expenses for all kinds of goods and materials, prescribing the procedures for reporting and approving expenditures for purchasing expenses, administering the authority for examination and approval of expenses at different levels and authorizing them step by step, By analyzing the main points of the internal audit of material procurement, the author puts forward some measures to strengthen it.
【作者单位】：许继集团有限公司;
【分类号】：F239.6

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