HJ公司物资采购内部审计改进研究

MAud学位论文

Abstract

Material procurement as the starting point of all production operations of the company,the quality of the purchased goods directly determines the quality of the product,and the level of the purchase price directly affects the size of the company’s profits.When there are deviations in any aspect of the material procurement activities, it will eventually affect the realization of the expected goals of the company's operations.However,with the continuous expansion of production scale,the procurement environment is complex and changeable.Driven by interests,fraudulent activities can easily occur during the material procurement process.This has obviously become a high risk area for the development of modern enterprises.At the same time,when the ownership structure of private enterprises is gradually diversified, establishing a sound internal audit model,especially strengthening the internal audit of material procurement business,has become the only way for private enterprises.

This article takes HJ Co.,Ltd.as the research object,combines domestic and foreign advanced theory and practical experience in internal audit of material procurement,based on the diversified shareholding structure of HJ Company and the increasingly important status of material procurement business,targeting the company's internal auditing organization.We set up problems such as weak constraining,weak awareness of internal audit personnel in procurement management, simple auditing methods and incomplete audit content,then propose to improve system construction,improve department settings,conduct cross-staff mutual learning and follow-up education,and introduce information technology skills,we will also strengthen the procurement of materials and internal audit services as well as other measures to further optimize the internal audit work of HJ Company's existing material procurement.The research in this article will help promote the internal audit department of the company to better perform its functions and improve the quality of material procurement audit work.At the same time,it also expects to build and improve the internal auditing system for material procurement of other private enterprises that are undergoing transformation and upgrading.

Key Words:Private Enterprise;Purchasing management;Material procurement internal audit

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