internal audit handbook（2007）c4-selected operational audit topics精选.pdfVIP

Examples from Audit Practice at SAP C | 4 | 4.1 Selected Operational Audit Topics Purchasing 4 Selected Operational Audit Topics 4.1 Purchasing Key PO inTS ••• • Purchasing audits can be conducted at a strategic or operational level. • Purchasing audits should include a focus on fraud prevention. • Supplier selection is also a primary focus of a purchasing audit. Proper doc- umentation should be in place to allow the supplier selection process to be tracked. The purchasing function (i.e., procurement) contributes to securing and enhancing iimportancemportance a company’s long-term potential for success by influencing critical success factors, ofof PurchasingPurchasing such as costs, quality and time. Thus, audits of the purchasing process are especially important. The extent to which the purchasing process affects the success of the organization depends on the targets and objectives that management has set for purchasing, and whether the department is embedded within the company’s supply chain management function, or whether it merely needs to meet the company’s operational demands. Formal and Technical When assessing the purchasing function, auditors should begin with the objec- Formal and Technical tives set for purchasing, which can be examined from several different perspectives. ObjectivesObjectives First of all, the objectives pursued by purchasing can be categorized as formal and tech