A Case Study Of Internal Control In Procurement Process—Take D Company As An Example

This article will focus on the content of internal control in the process of enterprise procurement,and then explain the guiding significance of internal control in the current enterprise development and its methods and methods.The procurement business is one of the important business activities of the company,and its internal control will affect the overall internal control of the company.SMEs have the characteristics of small scale of enterprises and low level of internal electronic informationization,but they are flexible in operation.Therefore,the design and implementation of internal control cannot blindly copy large companies.There is no doubt that the flexibility and practicality of the design and implementation of SME internal control is a new requirement and new challenge for enterprises in the procurement business.This paper analyzes and summarizes the shortcomings of domestic SMEs in internal control from the perspective of procurement,and proposes solutions and specific measures.In the analysis process,in addition to the business process and control content of the middle and lower enterprises,it also includes the internal control system of SME procurement and the internal control process and control points of SMEs.The procurement internal control process and control key points were elaborated,and the overall plan for procurement internal control was formulated,that is,the threedimensional internal control plan based on the above three dimensions,and the internal control procedures for procurement were also summarized.SMEs should focus on “two foundations,one key ” in the process of compiling a complete and systematic internal control implementation plan suitable for their own reality.The first basis is the procurement business process and control content;One is the procurement internal control system,which provides a basis for the implementation of the internal control procedures for SME procurement.“ One key ” refers to the key points involved in the implementation of internal internal systems.That is to say,when designing and implementing its internal control plan,the SMEs should gradually improve the procurement process and its control from a vertical perspective,while the procurement internal control system needs to be gradually established from a horizontal perspective.Based on the overall perspective,we will continue to strengthen our control over all aspects of internal procurement.In addition,SMEs must gradually develop around the key points of control when implementing the established procurement internal control plan.Finally,SMEs need to gradually establish and improve procurement supervision systems and performance appraisal systems based on the above principles,and further strengthen internal control over procurement links by means of supervision,assessment,selfexamination,etc.,irregular tracking and verification,and through special supervision.work progress.For some abnormal situations,find out the internal control defects and correct them in time.Regularly assess the effectiveness of procurement internal controls and identify and respond to possible risks in a timely manner.In addition,considering that the senior management of the enterprise is the main participant in the preparation and implementation of the internal control plan for enterprise procurement,the enterprise must require the above management personnel to establish a sense of paying attention to the internal control of procurement,and at the same time actively guide and encourage the enterprise.All employees must truly realize the important role of strengthening internal control and put it into practice,so as to provide good environmental conditions based on "open,fair and just" for the scientific preparation and smooth implementation of enterprise procurement internal control programs.