1. The selection of suppliers does not comply with the requirements of the company's system and has not been approved by the supervisor.

2. The list of suppliers is single and not selected and updated in a timely manner.

3. Negotiate with suppliers alone, and the content of the negotiations is not recorded.

4. The items and specifications listed in the contract or order are inconsistent with those listed by the applying department, including quantity and price.

5. The terms of the signed contract or order are inconsistent with the content of the negotiation.

6. When applying for material procurement, the budget items and inventory materials were not checked, and the sign-off procedures were incomplete.

7. The basis for determining the purchase price of materials is insufficient and unreasonable, and is quite different from the market price at that time.

8. The terms of the procurement contract lack fairness and justice, and the company is in a passive position.

9. The contract signing is not executed in accordance with the authority regulations, and there are cases where the contract is signed in excess of the authority.

10. The purchase of urgently needed supplies and scattered items exceeds the approved self-purchase scope.

11. After the production of emergency supplies (urgent items) or supplies added outside the project budget (with the verbal consent of the leader) are purchased and used, there are no relevant procedures to be replenished.

12. Material procurement is not purchased directly from the manufacturer.

1. Review and collect the company's system for selecting suppliers (purchasing) and related operating procedures, randomly check all supplier lists archived by the purchasing department to determine whether they have been approved by the leadership; then randomly check a number of supplier lists of various materials and materials from the system Check with the supplier list to make sure the list is within the approved range.

2. Randomly check the supplier list, compare the changes in the supplier list over the years, and determine whether the supplier list is small and single, there is no annual evaluation and assessment, new suppliers are not introduced in a timely manner, and the list is not updated in a timely manner.

3. Randomly check several relevant negotiation materials from the purchasing department to see whether there are negotiation records, whether the purchaser negotiates with the supplier alone, and whether the signatures of the negotiators are complete, etc.

4. Randomly check several contracts or orders of various types, and check whether the names, specifications, and quantities of materials on the contract or requisition are consistent with the names, specifications, and quantities of the materials listed in the purchase application filled out by the applying department. If they are not consistent, request the inconforming materials. relevant certificates and documents.

5. Understand the negotiation process and related negotiation records, check several contracts or orders and their related negotiation records, compare the content and terms of the purchase contract or order, and ensure that the negotiation content is consistent with the contract content; whether the supervisor is appropriately involved in the negotiation, etc. .

6. Focus on spot checks on several large procurement projects, check their budget items and check the detailed items attached to the corresponding contracts to determine whether they exceed the budget items. If they exceed the budget items, follow up and inspect the operating procedures and obtain relevant approval documents. And check whether the warehouse's verification procedures are complete, whether the opinions are signed, etc.

7. Randomly check several purchase contracts with relatively large prices to determine whether the price and supply terms have been approved, check the original data of the supplier's quotation and other suppliers' quotations, check the price comparison approval form, and confirm the source of the price determination or the procurement leader Approval of relevant documents; check the purchasing department's market price data sources for breadth and accuracy. We also conducted a market information survey on a sample basis, compared with the market prices of similar materials in the same period, and analyzed the rationality of the suppliers' quotations.

8. Randomly check several procurement contracts, trace them back to the detailed records of contract negotiations with suppliers, understand the contract drafting process, and whether to research and approve the listed terms, or consult the company's legal counsel. And analyze the reasonableness, fairness and impartiality of each specific clause in accordance with the Civil Code.

9. According to the company's relevant authority table, randomly check several contracts of each type to check whether the approver of the contract is within the scope of authorization. If the approval authority is exceeded, the reasons must be traced and corresponding procedures required.

10. Check the self-purchased purchase order to see if any equipment other than urgently needed supplies was purchased in the name of urgent need, and check whether the approval authority is implemented in accordance with the procurement process and relevant authority standards.

11. Randomly check the application materials for urgently needed supplies, whether the approval signed by the relevant personnel complies with the authority regulations, whether the opinions signed by the leaders of the purchase department and the purchasing department agree with "buy first, then re-apply the procedures", and judge based on the date of approval and the date of re-approval and order Timeliness of re-application procedures.

12. Randomly check several contracts (10,000 yuan or more) purchased through intermediaries (traders), inquire about the reasons for not purchasing directly from the manufacturer, and inquire about proof of direct contact with the manufacturer. If possible, ask the manufacturer directly for the purchase price and the price of the contract.

1. If the purchase contract or purchase order is printed and approved repeatedly, there is a risk of repeated purchases and payments.

2. The supplier did not deliver the goods within the time specified in the contract or the goods were incomplete.

3. The supplier does not provide goods according to the terms of brand, manufacturer or non-outsourcing as stipulated in the contract.

4. There is no reporting system for the progress of contract execution and no reporting to the procurement manager.

5. There is no basis for changes in the terms of the contract (order) during the execution process.

6. The execution of the contract (order) is not timely.

7. The execution (delivery or completion) period of the contract (order) does not match the agreed time.

8. Contract (order) file management is not standardized, and there is no job rotation system for purchasers.

1. Understand the procedures for entry, modification, approval, submission, and printing of purchase orders, analyze possible risks in each link, and spot-check several orders from the system to determine whether there are duplicate purchases for the orders.

2. Check the delivery time and quantity of several contracts (orders) during the inspection period, check the warehouse receipt and warehousing time and quantity from the system, and compare it with the approved time to judge the timeliness and accuracy of the delivery.

3. Based on the random inspection of the contract in point 2 above, check the corresponding acceptance form, check whether the purchased goods are the manufacturer, variety, brand, etc. in the contract, and analyze and understand the reasons and processes for the discrepancies.

4. Check whether the procurement department has established a contract execution system and feedback system, whether the purchaser reports the contract execution progress to the procurement supervisor within the specified time, and whether the supervisor signs relevant management opinions.

5. Randomly check all supplementary orders or supplementary contracts for purchasing materials to see if there are any changes or the basis for the corresponding supplementary contract. The basis is complete, the reasons are sufficient, and whether there are approval procedures from the leader, etc. Check and confirm the quantity and price changes during the execution of the contract (order), and then track and verify the relevant approval documents or supplementary contracts and other valid evidence of the changes.

6. Check the material orders for the three months during the inspection period from the procurement module of the ERP system, check the execution status of each order and the warehouse detailed account entry records, and ensure that the new order is executed only after the previous order has been executed. It is not allowed to have the previous order. The payment is terminated before the delivery of the goods is completed, and a new order is re-established and executed.

7. Extract several copies of the acceptance report or completion acceptance form, and compare the acceptance report or completion acceptance form according to the delivery time stipulated in the contract corresponding to the acceptance item to determine whether the completion time signed in the contract (acceptance) is consistent with the completion delivery time stipulated in the contract. consistent.

8. Randomly check several archives of the contract during the inspection period to determine whether they are archived in accordance with company regulations and whether the archived information is complete. Check the job responsibilities and work division of employees in the purchasing department in the past two years to understand whether there are changes in their work scope and whether a job rotation system is implemented among employees.

1. When the warehouse accepts materials, it does not follow the company's regulations.

2. Materials and materials are shipped directly to the use department without being inspected and stored in the warehouse.

3. Materials and materials have not been randomly inspected by the quality control department before being put into storage.

4. Failure to reconcile accounts and settle payment in a timely manner after the contract (order) is executed.

5. Advance payment is not handled in accordance with the terms of the contract, and there is a lack of effective monitoring.

6. Special procurement was not deducted in accordance with the contract or was not approved by valid authorization.

1. Collect and review relevant acceptance systems and processes to understand the warehouse's operating procedures; then observe the actual acceptance work process from the warehouse, and compare the differences between the actual operation and the system regulations; the focus is on observing the quantity and quality acceptance procedures during acceptance Correctness.

2. Check the orders for some materials from the 1st to the 5th of a certain month, count the ordered quantities, and check the warehouse warehousing quantity. After the time limit specified in the order is completed, if the order quantity is greater than the warehousing quantity, verify whether the goods have arrived and have not been accepted. Warehousing (including direct shipment to the use department).

3. Check the material inspection records of the quality control department, check the sampling inspection results, and determine whether there are any missed inspections or non-inspections.

4. Randomly check several customers with a balance of more than 100,000 yuan in the "Accounts Payable" detail account and several customers with a balance of more than 1 million yuan, check the fulfillment time and completion time of the corresponding contract (order) and the payment status of the payment, to ensure that each order ( Contract) payment must be settled in full.

5. Check the payment voucher number of the prepaid material payment in the "Accounts Payable" and "Prepaid Accounts" details, check the payment basis of the payment voucher, and judge the correctness of the payment based on the execution of the order (contract) to avoid asking for instructions. After the advance payment is approved, the advance payment is repeated for the re-order.

6. Based on the inspection results provided by the quality control department, if the responsibility lies with the supplier, check whether the purchasing department makes corresponding deductions for the special procurement parts in accordance with the contract or applies for exemption according to regulations.