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物资采购审核是指企业的内部审核机构或内部审核人员以物资采购及其构成要素为对象,对内部采购部门(单位)使用企业资金获取货物进行审核、监督、评价、确认物资采购的合理性、合法性、效益性促进企业实现价值最大化的经济效益审核。重视物资采购的管理和控制,致力于从物资采购上挖掘增收节支的潜力,会使企业取得可观的效益。
Material procurement audit refers to the internal audit department or internal audit staff to purchase materials and its components as the object, the internal procurement department (unit) to use enterprise funds to obtain the goods audit, supervision, evaluation, confirm the rationality of material procurement, Legitimacy, Efficiency Promote the realization of the enterprise to maximize the value of economic efficiency audit. Emphasis on material procurement management and control, is committed to the procurement of materials to tap the potential for savings and increase, will enable enterprises to achieve considerable benefits.