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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.
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
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.
Name & Title of Person Providing Base Data (If Not ARMS)
Sample Table (please add / delete rows as necessary, based on the frequency)
Customer's
1 Finished Goods
Demand Process.
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Control Activity #
Name & Title of Person Providing Base Data (If Not ARMS)
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
A B C
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Sample Table (please add / delete row
Attribute Testing Performed (use tickmarks)
#
A B C
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Control Effectiveness
(choose from drop-down list)
asing is not properly managed through the system tools, this may lead to ordering of excess material, misappropriation or una
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).
Activity Scope
trix requirements.
Comments
Comments