INTERNAL AUDIT OF THE SUPPLY CHAIN （内部审计的供应链）.pdfVIP

JOURNAL OF ENGINEERING MANAGEMENT AND COMPETITIVENESS (JEMC) Vol. 3, No. 1, 2013, 32-36 INTERNAL AUDIT OF THE SUPPLY CHAIN MANAGEMENT IN FUNCTION OF COST REDUCTION OF THE COMPANY 1 2 2 Milan PASULA , Branislav NERANDŽIĆ , Milan RADOŠEVIĆ 1University of Novi Sad, Faculty of Technical Science, Novi Sad, Trg Dositeja Obradovića 6, Republic of Serbia. E-mail: milan.pasula@ 2University of Novi Sad, Faculty of Technical Science, Novi Sad, Trg Dositeja Obradovića 6, Republic of Serbia Accepted 2 November, 2012 The supply chain has major impact on the companys business strategy directly affecting its operational costs. Supply chain performances within the organization have a significant impact on the companys ability to provide services to their customers and create added value. Internal audit of the supply chain is one of the most powerful and fastest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The aim of this paper is to present the key areas of internal audit activities in assessing risk and analyzing the functioning of the supply chain. The aim of internal audit is to make recommendations for improving the efficiency and effectiveness of operations and to help management in achieving the projected business goals. The subject of this paper is the analysis of various fields of internal audit of the supply chain as well as evaluating the characteristics of indi