Procurement Internal Controls Work PRogram
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Project Team (list members):
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Project Phase Date Comments
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鏃ユ湡
澶囨敞
Planning
Fieldwork
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Report Issuance
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Time Audit Step By
Yes/No
W/P Ref.
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纭
1. Are purchase orders based on authorized requisitions?
1
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2. Are purchase orders properly coded to identify the cost objective
(direct, indirect or inventory)?
2
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3. Are purchase orders serially controlled and accounted for?
3
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4. Is the use of standardized purchase orders required?
4
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5. Are
effective
numerical
document
controls
or
status
reports
maintained to record the receipt of purchase requisitions?
5
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6. Does
the
purchasing
department
maintain
specifications
for
all
materials and services used by the contractor?
6
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7. Are requirements combined where appropriate?
7
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8. Are make-or-buy decisions adequately documented?
8
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9. Does the purchasing department have adequate controls to prevent
unauthorized use of canceled or voided purchase requisitions?
9
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10. is the purchasing department independent of other departments and responsible for procuring
all materials, supplies, and equipment?