[分享]内部控制问答题(1)采购

ww3541516

Please provide a specific response to each of these questions, and include as much detail as you can in describing all of the procedures that are in place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.

请详细回答以下每个问题，并尽可能地详细描述所有的程序步骤和执行的时间、频率、执行者。

1. What is the general practice in procurement process? Please provide any workflow document, if any.

在采购实践中总的程序原则是什么？请提供有关工作流程的任何文件（如有的话）

Z. Are all purchases, other than those made by petty cash, made by purchase requisition? Are all requisitions signed by authorized department personnel?

包括用备用金采购在内的所有采购，是否均根据采购申请单？是否所有请购单均由经授权的部门人员签署？

3. Are budgets checked for adequate balances before issuing encumbrances?

在签署指令前,是否检查有足够的预算余额？

4. Are verbal instructions supported by written information?

是否口头的指令有书面资料作依据？

5. Are requisition forms pre‑numbered and controlled? If so, please provide relevant documents.

请购单是否有编号和得到控制？如果是的请提供相关文件

6. How do you choose vendors? Are quotations or bids obtained from two or more suppliers on purchases of large quantities or dollar value?

供应商是如何选择的？对大量或大额采购是否从两家或更多的供应商处获得报价或竞投？

7. If so, does the procedure followed indicate the result of the review of the bids received?

如果是的，是如何处理收到的竞标来确定结果的》

8. Are bids received from the same vendors each time?

是否每次投标均来自相同的供应商？

9. Are exceptions to the lowest bid allowed? If yes, how are such exceptions controlled?

是否允许有非最低价中标的例外？如果有，这种例外场合是如何控制的？

10. Are all purchase orders examined by a responsible employee or officer?

是否所有的采购指令由指定的雇员或官员审核？

11. Are purchase orders pre‑numbered and controlled?

采购指令单是否事先编号和得到控制？

12. Is batching of small orders routinely done; that is, are blanket purchase orders of commonly used low unit cost items provided?

对于常用、低单价项目的综合采购指令，是否提供循环使用的小批量采购指令？

13. Is each purchase transaction based on the provision of a purchase requisition? Is approval of the requisition required by a duly authorized person before a purchase order is made up?

是否每项采购交易均在采购申请单基础上办理？

在采购指令发出前，请购单是否经相关授权人员批准？

14. Is price included wherever possible in purchase order?

在所有可能的情况下，是否在采购指令里包含价格？

15. Is open purchase order file checked periodically for excessively old purchase orders?

对于未完成的采购指令文件是否进行定期检查，以确定有无很久以前的订单？

hlz2jwx

好文！是不是可以把文件传上来啊,想保存却不能选，比较遗憾！或者发给我也行，谢谢！

cynthia_xu@sina.com

hxy913010

Please provide a specific response to each of these questions, and include as much detail as you can in describing all of the procedures that are in place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.>

请详细回答以下每个问题，并尽可能地详细描述所有的程序步骤和执行的时间、频率、执行者。

1. What is the general practice in procurement process? Please provide any workflow document, if any.

在采购实践中总的程序原则是什么？请提供有关工作流程的任何文件（如有的话）

Z. Are all purchases, other than those made by petty cash, made by purchase requisition? Are all requisitions signed by authorized department personnel?

包括用备用金采购在内的所有采购，是否均根据采购申请单？是否所有请购单均由经授权的部门人员签署？

3. Are budgets checked for adequate balances before issuing encumbrances?

在签署指令前,是否检查有足够的预算余额？

4. Are verbal instructions supported by written information?

是否口头的指令有书面资料作依据？

5. Are requisition forms pre‑numbered and controlled? If so, please provide relevant documents.

请购单是否有编号和得到控制？如果是的请提供相关文件

6. How do you choose vendors? Are quotations or bids obtained from two or more suppliers on purchases of large quantities or dollar value?

供应商是如何选择的？对大量或大额采购是否从两家或更多的供应商处获得报价或竞投？

7. If so, does the procedure followed indicate the result of the review of the bids received?

如果是的，是如何处理收到的竞标来确定结果的》

8. Are bids received from the same vendors each time?

是否每次投标均来自相同的供应商？

9. Are exceptions to the lowest bid allowed? If yes, how are such exceptions controlled?

是否允许有非最低价中标的例外？如果有，这种例外场合是如何控制的？

10. Are all purchase orders examined by a responsible employee or officer?

是否所有的采购指令由指定的雇员或官员审核？

11. Are purchase orders pre‑numbered and controlled?

采购指令单是否事先编号和得到控制？

12. Is batching of small orders routinely done; that is, are blanket purchase orders of commonly used low unit cost items provided?

对于常用、低单价项目的综合采购指令，是否提供循环使用的小批量采购指令？

13. Is each purchase transaction based on the provision of a purchase requisition? Is approval of the requisition required by a duly authorized person before a purchase order is made up?

是否每项采购交易均在采购申请单基础上办理？

在采购指令发出前，请购单是否经相关授权人员批准？

14. Is price included wherever possible in purchase order?

在所有可能的情况下，是否在采购指令里包含价格？

15. Is open purchase order file checked periodically for excessively old purchase orders?

对于未完成的采购指令文件是否进行定期检查，以确定有无很久以前的订单？

hxy913010

Please provide a specific response to each of these questions, and include as much detail as you can in describing all of the procedures that are in place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.>

请详细回答以下每个问题，并尽可能地详细描述所有的程序步骤和执行的时间、频率、执行者。

1. What is the general practice in procurement process? Please provide any workflow document, if any.

在采购实践中总的程序原则是什么？请提供有关工作流程的任何文件（如有的话）

Z. Are all purchases, other than those made by petty cash, made by purchase requisition? Are all requisitions signed by authorized department personnel?

包括用备用金采购在内的所有采购，是否均根据采购申请单？是否所有请购单均由经授权的部门人员签署？

3. Are budgets checked for adequate balances before issuing encumbrances?

在签署指令前,是否检查有足够的预算余额？

4. Are verbal instructions supported by written information?

是否口头的指令有书面资料作依据？

5. Are requisition forms pre‑numbered and controlled? If so, please provide relevant documents.

请购单是否有编号和得到控制？如果是的请提供相关文件

6. How do you choose vendors? Are quotations or bids obtained from two or more suppliers on purchases of large quantities or dollar value?

供应商是如何选择的？对大量或大额采购是否从两家或更多的供应商处获得报价或竞投？

7. If so, does the procedure followed indicate the result of the review of the bids received?

如果是的，是如何处理收到的竞标来确定结果的》

8. Are bids received from the same vendors each time?

是否每次投标均来自相同的供应商？

9. Are exceptions to the lowest bid allowed? If yes, how are such exceptions controlled?

是否允许有非最低价中标的例外？如果有，这种例外场合是如何控制的？

10. Are all purchase orders examined by a responsible employee or officer?

是否所有的采购指令由指定的雇员或官员审核？

11. Are purchase orders pre‑numbered and controlled?

采购指令单是否事先编号和得到控制？

12. Is batching of small orders routinely done; that is, are blanket purchase orders of commonly used low unit cost items provided?

对于常用、低单价项目的综合采购指令，是否提供循环使用的小批量采购指令？

13. Is each purchase transaction based on the provision of a purchase requisition? Is approval of the requisition required by a duly authorized person before a purchase order is made up?

是否每项采购交易均在采购申请单基础上办理？

在采购指令发出前，请购单是否经相关授权人员批准？

14. Is price included wherever possible in purchase order?

在所有可能的情况下，是否在采购指令里包含价格？

15. Is open purchase order file checked periodically for excessively old purchase orders?

对于未完成的采购指令文件是否进行定期检查，以确定有无很久以前的订单？

青史

竟然现在才发现这么好的文！

浓淡相宜

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