Research On Internal Audit Improvement Of B Company's Purchasing Business

In the business process,the procurement business is an important part of the enterprise supply chain system,and is the key to improving quality and cost.For the retail company B,the procurement business is the realization of the expected goals of its business operations.Due to its own particularity,the procurement business has become a high-risk area for fraud.In addition,procurement contracts may face suppliers' intentional contract traps.Excessive purchase prices may cause corporate funds to flow out of the enterprise.For retail enterprises,the number of suppliers Numerous,the quality is uneven,and strengthening the audit of suppliers has become the focus of internal audit.Therefore,strengthening the internal audit of the procurement business has become the only way for Company B.Based on the above background,this paper takes the internal audit of B company's procurement business as a case,and builds the internal audit framework of retail industry procurement business based on risk management theory and internal audit,Internal Auditing Practice Guide No.2 and retail industry characteristics.Based on the basic situation of internal audit of B company's procurement business,it elaborates the status quo of internal control test,contract and contract price audit,supplier audit and purchase payment audit of company B's procurement business,and describes the internal audit work of company B's procurement business.The problem and its recommendations.It analyzes and points out that the internal audit work of Company B's procurement business is not comprehensive,the internal control test is not perfect,the procurement price collection method is not comprehensive,the supplier evaluation audit scope is narrow,and the procurement payment audit is not rigorous.The various questions raised are given to increase the internal audit work of the procurement business,deepen the internal control test content of procurement,expand the retail product procurement price audit collection method,broaden the scope of supplier management audit,and improve the audit work of retail commodity suppliers.Suggest.The research in this paper will help to promote the audit function of the company's internal audit department,comprehensively carry out the internal audit work of the procurement business,improve the quality of the internal audit procurement business risk management,and also expect the procurement of other retail enterprises.The improvement of internal audit of business plays a certain guiding role.