物资采购内部审计初探.docVIP

PAGE 2 物资采购内部审计初探 福建省冶金（控股）有限责任公司 林赟 摘要：物资采购是企业生产活动的关键环节，本文结合近年来对企业开展物资采购内部审计的实践情况，从物资采购审计的程序、方法和内容等几方面展开探讨，并谈了关于强化企业物资采购内部审计的几点思考。 关键词：物资采购 内部审计 Discussion About Internal Audit For Enterprise P Fujian Metallurgy (Holding) Co., Ltd. Lin Yun Abstract Purchasing is the point of enterprise production, the text integrate the actually situation of internal audit for enterprise purchasing during these yeares, explore from the audit procedure, method and content of purchasing, and discuss some point of strengthening internal audit of enterprise purchasing. Keywords Purchasing internal audit