Case Study On Internal Audit Of Material Purchasing In Q Company

Aviation Aviation manufacturing industry is a typical representative of national defense industry and national manufacturing level.With the development of economic globalization and enterprise informatization,the internal and external risk challenges are more and more obvious.The high complexity,high reliability and quality requirements of aviation equipment determine the high-end,cutting-edge and systematic manufacturing process.The parts of general aircrafts reach hundreds of thousands or millions,which highlights the importance of material procurement,and the risks faced in the procurement process are more and more concerned by all parties.As an independent and objective internal supervision and evaluation activity,internal audit helps enterprises to achieve the established goals by evaluating the rationality,legality and effectiveness of their business activities,which plays an important role in preventing risks and blocking loopholes.Internal audit can also play its due role in preventing risks in the field of enterprise material procurement.In this paper,Q company in aviation manufacturing industry is taken as the case study object,combined with the specific production and operation mode of Q company's material procurement,using the risk-oriented internal audit theory and risk model,through the study of Q company's material procurement status and internal audit status,combined with the audit content,audit focus,audit methods and audit procedures and other internal audit procedures,the material procurement of Q company is comprehensively analyzed The existing problems and deficiencies of internal audit,and put forward corresponding improvement countermeasures and suggestions,such as the suggestion of material procurement audit index system,the establishment and improvement of material procurement risk assessment system,the scientific use of internal audit technology and methods,the enhancement of information audit use level and the enhancement of follow-up audit rectification.This paper is based on a point of aviation manufacturing industry,to explore the internal audit of aviation manufacturing material procurement,hoping to provide a solution to internal audit for the management and control of national aviation industry material procurement,which has certain theoretical guidance and strong practical reference significance.However,due to the limited scope and ability level of audit research,there are still areas and research space to be improved.