Research On Procurement Audit Informatization Of QY Company

Along with the commodity circulation enterprise management activity increasingly complex diversification,the management put forward higher requirements for the procurement work,procurement audit is an effective way to monitor and evaluate procurement activities,its importance is self-evident.In most companies,however,procurement audits are usually carried out by way of internal audits,procurement audit did not establish the corresponding system norms,its independence is not guaranteed,the effects are hard to come by,procurement audit market has not fully developed,the management and economic benefits of procurement audit have not been fully explored.With the rapid development of information technology,procurement audit information provides a timely,accurate and effective auditing platform for enterprise procurement audit.Firstly,this paper analyzes the current situation and existing problems of purchasing and auditing of commodity circulation enterprises and QY companies through questionnaire survey,find out the problems in QY company's procurement audit activities;Then aiming at these problems,combining the reality of the company,construct the general framework and audit basis of procurement audit,finally develop QY procurement audit information system,conduct information audit on company purchasing activities.Through the in-depth investigation of QY company,found that there were some problems in purchasing audit,For example,the auditing of internal control system,procurement plan and procurement contract is still in the traditional manual auditing,the audit method is backward,the audit efficiency is low,there is no clear audit basis;The audit of supplier selection relies on long-term cooperation,there is no scientific and reasonable evaluation standard to select suppliers,The stagnation of procurement audit has seriously affected the smooth development of procurement activities,it brings inconvenience to the company's commodity sales link and affects the realization of the company's overall economic benefits.This paper has conducted in-depth research on QY company's procurement planning audit,procurement contract audit,procurement price audit,supplier selection audit,acceptance and warehousing audit,at the same time,it is based on QY's existing business processing information system,using the Power Builder10.0 development tool,develop QY purchasing audit information system,preliminarily realized the purchase audit information of QY company.Through the information audit of QY company's procurement activities,further standardize QY company's procurement activities.The establishment of QY procurement audit information system gives full play to the management efficiency of procurement audit,improve purchasing efficiency,save operating cost,improve management quality and economic benefit.