内部控制程序审计工作底稿.doc

内部控制程序审计工作底稿 Procurement InternalControls WorkPRogram内部控制程序审计工作底稿Project Team(list members):项目组（列示成员）Project PhaseDate Comments项目阶段日期备注 Planning Fieldwork工作范围 Report Issuance报告发布Time AuditStep ByYes/No W/P Ref.时间审计步骤是/否，参考底稿由确认1. Are purchase orders basedon authorizedrequisitions? 1、采购订单是基于被批准的采购申请单？2. Are purchase orders properlycoded toidentify thecost objective(direct,indirect orinventory)? 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. Are purchaseorders seriallycontrolled andaounted for? 3、采购订单是否连续编号控制？4. Is theuse ofstandardized purchaseorders required? 4、需要采用标准化的采购订单吗？5. Are effectivenumerical documentcontrols orstatus reportsmaintained torecord thereceipt of purchase requisitions? 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. Does the purchasing departmentmaintain specificationsfor all materials andservices usedby thecontractor? 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务的说明书？7. Are requirementsbined whereappropriate? 7、需求是否被适当的合并？8. Are make-or-buy decisionsadequately documented? 8、自制或采购决策是否被充分记录在案？9. Does thepurchasing departmenthave adequatecontrols toprevent unauthorizeduse ofcanceled orvoided purchaserequisitions? 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措施？10. is thepurchasing departmentindependent ofother departmentsand responsiblefor procuringallmaterials,supplies,and equipment? 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. Are the receiving andinspection functionsseparate fromthepurchasingfunction? 11、收货与检查工作是否与采购工作相互分离？12. Are copiesof purchaseorders furnishedat the time ofissuance to thereceiving,aounts payable,and whenappropriate,totheexpediting departments? 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. Do proceduresrequire pletehistory filesfor itemspurchased frequentlyand forall majorprocurements? 13、对经常采购货物、所有的重要采购项目是否保存有完整的历史记录？14. Are pricesestablished atthetimethe orderis placedfor goodsmanufactured toorder,rather thanon anadvise priceor not-to-exceed basis? 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. Is purchasingrequired todevelop andmaintain listsof potentialbidders orofferors forparticular typesof materials? 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. Are periodicindependent checksmade toverify existenceof supplierson thebidder list? 16、针对竞价单上的供应商是否进行定期的独立核查以确定其存在性？17. Is documentationrequired fromengineering,quality orthe requestingsource tosupport thepurchase froma singleor directedsource? 17、需要从工程、质检或货物需求部门获取文件以确认商品只能从单一或直接采购吗？18. Do proceduresrequire maintenanceof adequatedocumentation inpurchaseorderfiles? 18、采购程序需要保留充分的采购订单相关文件吗？19. Is therea formalbid controlsystem in place? 19、是否存在正式的竞价控制系统？20. Do proceduresrequire appropriatejustification whenthe lowbidder ina petitivesolicitation isnot selected? 20、在竞标过程中，低价的竞标者没有被选中时，是否需要陈述适当的理由？21. Are thereclearly definedresponsibilities fornegotiating priceand termsand conditions? 21、在价格、条款协商过程中，是否有明确的责任分工？22. Are practicesin placeto assureprocurement atpetitive pricesincluding developmentofpurchaserequirements toachieve maximumpetition? 22、实际操作程序中，能否保证最大的竞争性以取得最优惠的价格？23. do non-petitive procurementsrequire documentedjustification? 23、非竞争性的采购是否有合理的解释文件？24. Is certifiedcost andpricing dataobtained fromsubcontractors when required andis appropriateprice analysisor cost analysis performed? 24、在合同分包时，是否能从分包商处取得确认的成本与价格数据并对其进行分析？25. Is alisting ofdebarred suppliersmaintained andchecked againstpotential andexisting suppliers? 25、是否有排斥的供应商名单记录在案并与潜在的、现存的供应商名单想核对？26. Is therea supplierperformance ratingsystem thatevaluates price,quality,and deliveryperformance? 26、是否存在供应商业绩评价体系以评估其价格、质量、送货时间等业绩？27. Does a system existtoflow downrequired clauses? 27、将所要求的条款顺利传达下去吗？28. are subcontractorsreviewed forclauses whichconflict withprovisions of the primecontract(i.e.,pricing andpayment,patent rights,warranty,quality technicaldata,quality assurancerequirements,etc.)? 28、分包商是否复合与初包合同相冲突的条款（例如价格与付款、专利权、授权、质量技术数据、质量保证要求等？）29. Are processesinplaceto monitorsubcontractors withprogress payments? 29、针对分包商是否存在进度监督机制以检查按进度付款情况？30. Is approvalof subcontractsobtained ornotice andconsent obtainedwhenrequired? 30、在需要时能获得分包商的批准或同意文件吗？31. Do proceduresrequire thatprompt paymentdiscounts beobtained andutilized? 31、采购程序要求快速付款折扣的取得与利用吗？32. Do proceduresprohibit splittingorders toavoid dollarthresholds forapproval,costanalysis,cost aountingstandards andsubmission ofcost orpricing data? 32、采购程序是否禁止订单拆分以避免授权金额门槛、成本分析、成本核算标准或成本与价格数据提供？33. Are deliverydates requiredon purchaserequisitions? 33、在采购申请上标明货物需要日期吗？34. Is thepurchasing departmentrequired tofollow-up onorders toassure timelydelivery? 34、采购部门被要求执行跟踪程序以保证及时到货吗？35. Do proceduresrequire finalpurchasing packagesto bereviewed byappropriate personnel? 35、采购程序要求最后的采购单据包由适当的人员进行复核吗？36. are approvallevels definedfor purchaseorders andsupplements topurchaseorders? 36、是否针对采购订单与备品采购订单设置授权权限？37. Do petitivepricing policiesexist forinter-entity orders? 37、对公司内部采购是否存在竞争价格机制？38. Are inter-entity transactionshandled inaordance withpany policy? 38、公司内部交易是按照公司政策执行的吗？39. Is thereasystemof reportsand controlsthat reflectsperformance andprovides themeans throughwhich thepurchasing organizationreports itsperformance tomanagement? 39、是否存在向管理层反映采购部门业绩的报告与控制程序40. Is receivingor givinggratuities,favors,or kickbacksprohibited? 40、收取任何回扣、赠品、招待等是被禁止的吗？41. Are thereawareness programsto advisepurchasing personneloftheconsequences ofaepting orsoliciting kickbacks? 41、存在针对采购人员接受或要求回扣的处罚后果的提醒程序吗？42. Are thererequirements forpurchasing personnelto certifyannually thatthey havenot engagedin anyprohibited activities,such askickbacks andgratuities? 42、采购人员是否被要求提报年度说明证实其没有从事任何被禁止的活动，例如取得回扣或赠品？43. are procurementpersonnel required to pletean annualconflict ofinterest certification,