内部控制程序审计工作底稿.doc

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1、内部控制程序审计工作底稿　　ProcurementInternalControlsWorkPRogram内部控制程序审计工作底稿ProjectTeam(listmembers):项目组（列示成员）ProjectPhaseDateComments项目阶段日期备注PlanningFieldwork工作范围ReportIssuance报告发布TimeAuditStepByYes/NoW/PRef.时间审计步骤是/否，参考底稿由确认1.Arepurchaseordersbasedonauthorizedrequisitions?　　1、采

2、购订单是基于被批准的采购申请单？2.Arepurchaseordersproperlycodedtoidentifythecostobjective(direct,indirectorinventory)?　　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.Arepurchaseordersseriallycontrolledandaountedfor?　　3、采购订单是否连续编号控制？4.Istheuseofstandardizedpurchaseordersrequired?　　4、需要采用标准化的采购订

3、单吗？5.Areeffectivenumericaldocumentcontrolsorstatusreportsmaintainedtorecordthereceiptofpurchaserequisitions?　　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.Doesthepurchasingdepartmentmaintainspecificationsforallmaterialsandservicesusedbythecontractor?　　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

4、务的说明书？7.Arerequirementsbinedwhereappropriate?　　7、需求是否被适当的合并？8.Aremake-or-buydecisionsadequatelydocumented?　　8、自制或采购决策是否被充分记录在案？9.Doesthepurchasingdepartmenthaveadequatecontrolstopreventunauthorizeduseofcanceledorvoidedpurchaserequisitions?　　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

5、措施？10.isthepurchasingdepartmentindependentofotherdepartmentsandresponsibleforprocuringallmaterials,supplies,andequipment?　　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.Arethereceivingandinspectionfunctionsseparatefromthepurchasingfunction?　　11、收货与检查工作是否与采购工作相互分离？12.Arecop

6、iesofpurchaseordersfurnishedatthetimeofissuancetothereceiving,aountspayable,andwhenappropriate,totheexpeditingdepartments?　　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.Doproceduresrequirepletehistoryfilesforitemspurchasedfrequentlyandforallmajorprocurements?　　13、对经常采购货物、所

7、有的重要采购项目是否保存有完整的历史记录？14.Arepricesestablishedatthetimetheorderisplacedforgoodsmanufacturedtoorder,ratherthanonan"adviseprice"ornot-to-exceedbasis?　　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.Ispurchasingrequiredtodevelopandmaintainlistsofpotentialbiddersorofferorsforpart

8、iculartypesofmaterials?　　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.Areperiodicindependentchecksmadetoverifyexistenceofsupplier