Purchasing Financial Audit Program
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ScribdTranslationsPurchasing Financial Audit Program
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ScribdTranslationsFINANCIALAUDIT PROGRAM - PURCHASING
AUDITED COMPANY: ________________________________________
FECHA: ______________________ REFERENCIA P/T_______________
OBJECTIVES
1. Verify that the purchases made by the company comply with the
minimum conditions and real needs of each department and that are
carry out in compliance with the current contracting guidelines.
2. Establish that the acquisitions made adhere to a plan of
purchases, that the parties are duly authorized and that they have
complied with the budgetary requirements and other established requirements.
3. Determine that the obligations incurred are settled promptly and
for the agreed values in compliance with the procedures
established by the company.
4. Evaluate the sufficiency and efficiency of the internal control implemented by the
area responsible for this process.
AUDIT CRITERIA
The purchases made by the company must adhere to what is established in the
following rules, policies……:
2. The contract or purchase order for the acquisition of goods must be made with
prior to the initiation of the contractor selection process or the signing of
contract, as appropriate. (L. 80 /93 Article 25 numeral 7)
3. The company must annually develop a plan for the needs of goods and
services of each of its dependencies
4. Each department must develop and submit its needs program for
the following year, according to the expected actual consumption, number of
employees, number of equipment and materials required.
A Purchasing Plan must be developed for each of the items based on
in the needs plan and the appropriate budget and to be distributed in the
different dependencies of the Entity, an Investment Plan that determines the
investment needs and priorities, establishing which projects can be
program for the year, start dates, duration, and resources involved, a
Systems Plan, a Maintenance Plan, and a Supply Plan.
7. For purchases to be made, budget availability must exist.
and consider the following aspects:
That the budgetary record corresponds to the nature of the expenditure.
Payment control.
The contractor should submit the invoice, attaching the bill and
other supporting documents.
That the invoice be approved by the entity.
The account must include a copy of the record of the goods' entry into the warehouse.
and the receipt to satisfaction.
That the payment receipt be prepared and the discounts be applied.
withholding for fees, services, etc., according to the tables of the year
analyzed.
FINANCIALAUDIT PROGRAM - PURCHASING
AUDITED ENTITY: _______________________________________
FECHA: ______________________ REFERENCIA P/T________________
AUDIT PROCEDURES
AUDI
DESCRIPCIÓN H H R. TOR
E R P RESP
/ ONS
T
Request a list of purchases made
in the analyzed period, which contains the
next information: Order number of
compra, proveedor, tipo de bienes adquiridos,
valor unitario y valor total.
[Link] a representative sample of the
purchase orders and establish: if they fit
to the current regulations, the value of the
the same ones and the percentage that this represents
within the total value of the expenditure budget
of operation.
3. Check that the purchases made
obey the real needs of each
dependency, aimed at the development of
social object and if they comply with a Plan of
Purchases. Visit some departments and
through an auditing technique verify
that the needs have been met in
conditions of quantity, quality, and timeliness.
4. Verify that the purchases made have
budget support and if it is being affected
correctly the corresponding item of
agreement with the acquisition made.
5. Regarding the payments made, verify:
That the value of the budgetary record is
included in the availability.
That the affected items correspond to the
nature of the expenditure and the certificates of
availability.
Check that the payments contain the supporting documents.
Required: Quotes, Account of charge or
invoice approved by the entity, Receipt
of goods entering the warehouse.
Payment receipt with discounts of
law, duly completed (date of
development, description of the good or service
check number and date of issue, allocation
budgetary and accounting, date of receipt of the
payment by the contractor or their delegate
duly empowered and authorized.
Additionally, check that the payment matches.
with the registrationy the availability
budgetary. Request a relationship of the
purchases made during the analyzed period,
which contains the following information: Number
de orden de compra, proveedor, tipo de bienes
acquired, unit value and total value.
6. Verify that the acquisitions for the concept of
goods and elements that affect the accounts
Properties, Plant and Equipment, Assets
Public Benefit, Environmental Resources
etc., should be properly accounted for
inside them.
7. Check the correct causation of each one
from the accounts that have transactions with the
acquisitions made.
8. Carry out follow-up for the various
dependencies to verify if the assets
acquired they are being used
appropriately and if they are
functional and have the installed capacity
according to the requirements made.
9. Determine the control mechanisms
established by each dependency and by the
entity to safeguard the assets
adquiridos.