Organizational and Methodological Approaches Internal Audit of the «Procurement» Business Process
Keywords:
business process, internal audit, procurement, regulations, call centers, types of challenges and threats, threat matrixAbstract
This article examines the organizational and methodological approaches of internal audit, which is key for the organization of the business process "Procurement". The author focuses on the combined approach to the selection of the Procurement business process and the Fixed Assets and Inventories financial reporting elements as objects of internal audit, which will allow grouping information on purchased values in full and from different sides. The article details the stages of the Procurement business process, for each of them, the divisions are identified that are the source of the emergence of challenges and threats, which the author identified as the centers of challenges and threats. For the first time, the author systematized the types of threats for each stage and center, revealed their essence and pointed out the appearance of their adverse consequences. In order to assess the quality of implementation of the Procurement business process by the internal audit service, the author has developed a system for testing potential suppliers of valuables, employees of the organization who carry it out and accounting employees who form information about the purchased property in the accounting statements. The author gives recommendations on the analysis of the test results by the internal auditor, which will allow to build a matrix of challenges and threats to the Procurement business process based on the probability of their occurrence and consequences, as well as the impact on the efficiency of the financial and economic activity of a business entity. Provided practical proposals for the development of the internal audit regulations for the "Procurement" business process by business entities of the Republic of Belarus.
References
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