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Internal Audit Checklist Purchase

The internal audit checklist for the purchasing department contains 17 requirements across key areas of purchasing, supplier management, and inventory control. The checklist provides guidance on what to look for to assess conformance with each requirement, including supplier evaluation processes, regulatory compliance, quality management systems, purchasing documentation, verification of purchased products, supplier monitoring metrics, product approval procedures, and inventory management practices. The objective is to evaluate the purchasing department's performance and ensure all necessary controls are in place.

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dhir.ankur
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11K views4 pages

Internal Audit Checklist Purchase

The internal audit checklist for the purchasing department contains 17 requirements across key areas of purchasing, supplier management, and inventory control. The checklist provides guidance on what to look for to assess conformance with each requirement, including supplier evaluation processes, regulatory compliance, quality management systems, purchasing documentation, verification of purchased products, supplier monitoring metrics, product approval procedures, and inventory management practices. The objective is to evaluate the purchasing department's performance and ensure all necessary controls are in place.

Uploaded by

dhir.ankur
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOC, PDF, TXT or read online on Scribd
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Internal Audit Checklist for the Purchasing Department

S.N Requirements What to look for Assessor notes / Objective evidence


Purchasing Process
1. Does the organization ensure that purchased product  Organization’s incoming inspection
conforms to specified purchase requirements?  Source inspection
 Process audit at supplier’s site

2. Does the organization’s type and extent of control  Control methods determined by effect
applied to the supplier and the purchased product of the purchased product on
depend upon the effect of the purchased product on subsequent product realization or final
subsequent product realization or the final product? product.

3. Does the organization evaluate and select suppliers  Selection system


based on their ability to supply products in  Performance rating system
accordance with the organization’s requirements?  Organization‘s supplier manual

4. Has the organization established criteria for  Selection system


selection, evaluation and re-evaluation of its  Performance rating system
suppliers?

5. Does the organization maintain records of the results  Suppliers’ 2nd party audit results
of supplier evaluations and any necessary actions conducted by the organization
arising from the supplier evaluation?  Approved supplier records.

Regulatory Compliance
6. Do all purchase product or materials used in the  Audit result from government and
organization satisfy applicable regulatory environment organizations.
requirements?  Supplier Internal Audits
 Warrants or certificates of compliance
 Audits of suppliers.
Supplier Quality Management System Development
7. Are the organization’s suppliers registered to ISO  Copies of suppliers’ ISO 9001:2000
9001:2015 by a third party? certificates.

Sheet: 1 / 3
S.N Requirements What to look for Assessor notes / Objective evidence
8. Does the organization perform quality management  Supplies development process
system development with the goal of supplier  Evidence of subcontractor development
compliance to ISO 9001:2015 ?

Customer-Approved Sources
9. Where specified by the contract, does the  Approved supplier list applicable.
organization purchase product, materials or services  How are these list used?
from approved sources?

10. Is the organization responsible for ensuring the  Scope of organization’s incoming
quality of purchased products supplied by customer- inspection includes purchased products
designated sources, including tool / gauge suppliers? supplier by customer designated
sources.
 Scope of organization’s supplier
management process includes
customer-designated sources.
Purchasing Information
11. Does the organization’s purchasing information  Purchase order / release
describe the product to be purchased, including  Commercial contract
where appropriate:
a) requirements for approval of product, procedures,
process and equipment?
b) Requirements for qualification of personnel?
c) Quality management system requirements?

12. Does the organization ensure the adequacy of  Review of contract / purchase order
specified purchases requirements prior to their extends to suppliers.
communication to the supplier?

Verification of Purchased Product


13. Where the organization or its customer intends to  Supplier and subcontractors
perform verification at the supplier’s premises, does  Purchase order and contract.
the organization state the intended verification
arrangements and method of product release in the
purchasing information?

Sheet: 2 / 3
S.N Requirements What to look for Assessor notes / Objective evidence
Supplier Monitoring
14. Does the organization monitor supplier performance  Subcontractor performance records
through the following indicators:  Subcontractor corrective action
- Delivered part quality performance?
- Customer disruptions including field returns?
- Delivery schedule performance (including
incidents of premium freight)?

15. Does the organization promote supplier monitoring of  Evidence of continuous improvement
their manufacturing processes performance?

Product Approval Process


16. Does the organization apply a product and process  Product approval process
approval procedure recognized by the customer to its documentation and records for supplier
supplier?

Storage and Inventory


17. Does the organization use an inventory management  Inventory management system
system to optimize inventory turn over time and  Evidence of FIFO
assure stock rotation?  Control of obsolete product

Signature of Auditee: Signature of Auditor: Rev. No.: 01


Date: 01-09-2017

Sheet: 3 / 3
Sheet: 4 / 3

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