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Purpose: This is the testing worksheet for the respective control objective and activity / activities.

Site Audited
Audit Type
If Not a Standard Audit Type, Explain Purpose of Review
Review Stage
Cycle Expenses
Testing performed by
Date of test
Testing reviewed by
Date of review

Control Objective EX-020-010 Purchasing Approvals - All purchases are approved by management.

Risk Addressed: Inventory related purchases are not approved appropriately.

The Purchasing function procures inventory, supplies, and services to satisfy production requirements and to maintain the
Guidance / Risk Addressed facilities and equipment The purchasing function should not acquire goods or services for which a proper management
approval has not been obtained.

Activity
Control Activity # Control Activity Description SOX or OKC
Scope

Materials management has a process to review that customer's finished goods


demand is loaded into the ERP system (MPS - Master Production / Planning
Control Activity EX-020-010-030 OKC
Schedule) from forecasts or firm orders provided by the customer.

Process Owner (Contact Person @ Site for This Control Objective)


Process Owner Job Position

The test for EX-020-010-030 requires, through discuss with relevant materials management, reviewing the procedures / process
Prescribed Test(s) of converting customers forecast or orders into raw material purchasing requirement.

Frequency (select closest value)

Sample Size (per sample size guideline / prescribed audit test)

Additional Samples Selected (based on testing exceptions)

Base Data For Sample Selection Provided By

Name & Title of Person Providing Base Data (If Not ARMS)

Date Range / Period(s) of Base Data Used For Sample

System That Sample Selection Data Was Obtained From

Company Number(s) - if applicable

Was The Prescribed Test Performed?

If The Prescribed Test Was Not Performed, Or Was Only Partially


Performed, Explain Why And What Was Tested Instead

Attributes Detailed Test Procedures (Attributes)


A There is a process in place to convert customers forecasts or orders into raw material purchasing requirement.
B
C
D
E
F

Sample Table (please add / delete rows as necessary, based on the frequency)

Material Attribute Testing Performed (use tickmarks) Testing


# Management Exception Comments
Process Identified? (Y/N)
A B C D E F

Customer's
1 Finished Goods
Demand Process.

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Other Notes / Additional Documentation of Work Performed or


Process Details / Significant changes to the process / system in use
since previous year audit (Only If Deemed Necessary)

Examples of Deficiencies / Other Documentation (attach samples of


deficiencies or other documents as deemed appropriate)

Control Effectiveness EX-020-010-030


(choose from drop-down list)

Control Deficiency Description EX-020-010-030


Control Objective PDM-010-040

Purchases are not always driven by sys


Guidance / Risk Addressed
If Purchasing is not properly managed

Control Activity #

Control Activity PDM-010-040-010

Process Owner (Contact Person @ Site for This Control Objective)


Process Owner Job Position

Obtaining reports for Purchase Invoice


Dates (Date of issuing invoice by Vendo
Test could be extended by comparison
In case doubts occur that PO was issue
for such exceptions.
Prescribed Test(s)
Please discuss with the Materials Mana
ensure it is properly managed and risk

Review (sampled) significant purchases

Frequency (select closest value)


Sample Size (per sample size guideline / prescribed audit test)

Additional Samples Selected (based on testing exceptions)

Base Data For Sample Selection Provided By

Name & Title of Person Providing Base Data (If Not ARMS)

Date Range / Period(s) of Base Data Used For Sample

System That Sample Selection Data Was Obtained From

Company Number(s) - if applicable

Was The Prescribed Test Performed?

If The Prescribed Test Was Not Performed, Or Was Only Partially


Performed, Explain Why And What Was Tested Instead

Attributes
A Purchase Invoice Date is after PO date
B There are valid reasons or process exp
C Existing Non - MRP processeses are pr
D
E
F

Sample Table (please add / delete row

Attribute Testing Performed (use tickmarks)


#

A B C

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Sample Table (please add / delete row
Attribute Testing Performed (use tickmarks)

#
A B C

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Other Notes / Additional Documentation of Work Performed or Process


Details / Significant changes to the process / system in use since previous
year audit (Only If Deemed Necessary)
Other Notes / Additional Documentation of Work Performed or Process
Details / Significant changes to the process / system in use since previous
year audit (Only If Deemed Necessary)

Examples of Deficiencies / Other Documentation (attach samples of


deficiencies or other documents as deemed appropriate)

Control Effectiveness
(choose from drop-down list)

Control Deficiency Description


All Direct Material Supplies originate from Purchase Orders created in the system

es are not always driven by system generated purchase orders.

asing is not properly managed through the system tools, this may lead to ordering of excess material, misappropriation or una

Control Activity Description SOX or OKC

All direct material purchases are preceded by a system generated purchase


order which is provided to the supplier. If the purchase is not driven by MRP or if
non-system generated purchase orders are issued for the direct materials, there
OKC
is a reasonable business justification and appropriate approval processes are in
place for such purchases and the approvals obtained are in-line with the 3.08
Purchasing Approval Matrix maintained in DMS

g reports for Purchase Invoices and Purchase Orders for period not shorter than 3 months and comparing using electronic to
ate of issuing invoice by Vendor) to respective Purchase Orders dates.
ld be extended by comparison the difference between the dates to respective item lead times.
doubts occur that PO was issued after the invoice, finding proper explanation from the site management is required with evide
exceptions.

iscuss with the Materials Management where there is other process of supplying material different to MRP (like bin-to-bin etc.)
is properly managed and risk of purchasing excess or obsolete material does not exist.

sampled) significant purchases and ensure that POs were approved according to Approval Matrix requirements.
Detailed Test Procedures (Attributes)
e Invoice Date is after PO date and beyond estimated lead time
e valid reasons or process explanations for exceptions to A.
Non - MRP processeses are properly managed (please describe).

e Table (please add / delete rows as necessary, based on the frequency)

ng Performed (use tickmarks) Testing


Exception Comments
Identified? (Y/N)
D E F
e Table (please add / delete rows as necessary, based on the frequency)
ng Performed (use tickmarks)
Testing
Exception Comments
D E F Identified? (Y/N)
aterial, misappropriation or unauthorized orders.

Activity Scope

comparing using electronic tools (like ACL) Invoice

agement is required with evidenced documentation

ent to MRP (like bin-to-bin etc.) review the process to

trix requirements.
Comments
Comments

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