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Procurement Internal Controls Work PRogram 内部控制程序审计工作底稿

Project Team (list members): 项目组（列示成员） Project Phase Date Comments

项目阶段 日期 备注

     Planning

     Fieldwork 工作范围

     Report Issuance 报告发布

Time Audit Step By Yes/No W/P Ref.

时间 审计步骤 是/否，参考底稿 由 确认

1.      Are purchase orders based on authorized requisitions? 1、采购订单是基于被批准的采购申请单？

2.      Are purchase orders properly coded to identify the cost objective (direct, indirect or inventory)?

2、采购订单是否被适当编码以区分成本项目归属？（直接、间接或存货）

3.      Are purchase orders serially controlled and accounted for? 3、采购订单是否连续编号控制？

4.      Is the use of standardized purchase orders required? 4、需要采用标准化的采购订单吗？

5.      Are effective numerical document controls or status reports maintained to record the receipt of purchase requisitions?

5、是否存在有效的连续编号控制文件或统计报告以记录收到的采购申请？

6.      Does the purchasing department maintain specifications for all materials and services used by the contractor?

6、采购部门是否保存有合同商提供的所有原材料与劳务服务的说明书？

7.      Are requirements combined where appropriate? 7、需求是否被适当的合并？

8.      Are make-or-buy decisions adequately documented? 8、自制或采购决策是否被充分记录在案？

9.      Does the purchasing department have adequate controls to prevent unauthorized use of canceled or voided purchase requisitions?

9、采购部门对无效或取消的采购申请的滥用有无充分的预防措施？

10.  is the purchasing department independent of other departments and responsible for procuring all materials, supplies, and equipment?

10、采购部门是否与其他部门相互独立，并负责采购所有的原材料、供应品及设备？ 11.  Are the receiving and inspection functions separate from the purchasing function? 11、收货与检查工作是否与采购工作相互分离？

12.  Are copies of purchase orders furnished at the time of issuance to the receiving, accounts payable, and when appropriate, to the expediting departments?

12、在采购订单发出时，是否同时将复印件送至收货部、应付款会计与支出部门？

13.  Do procedures require complete history files for items purchased frequently and for all major procurements?

13、对经常采购货物、所有的重要采购项目是否保存有完整的历史记录？

14.  Are prices established at the time the order is placed for goods manufactured to order, rather than on an \

14、价格是否基于采购时货物的制造价格，而非“建议价格”或“不超过…价格”？

15.  Is purchasing required to develop and maintain lists of potential bidders or offerors for particular types of materials?

15、特定货物的采购是否需要建立与维持“潜在的供应商报价体系”或竞价体系？

16.  Are periodic independent checks made to verify existence of suppliers on the bidder list? 16、针对竞价单上的供应商是否进行定期的独立核查以确定其存在性？

17.  Is documentation required from engineering, quality or the requesting source to support the purchase from a single or directed source?

17、需要从工程、质检或货物需求部门获取文件以确认商品只能从单一或直接来源采购吗？ 18.  Do procedures require maintenance of adequate documentation in purchase order files? 18、采购程序需要保留充分的采购订单相关文件吗？ 19.  Is there a formal bid control system in place? 19、是否存在正式的竞价控制系统？

20.  Do procedures require appropriate justification when the low bidder in a competitive solicitation is not selected?

20、在竞标过程中，低价的竞标者没有被选中时，是否需要陈述适当的理由？

21.  Are there clearly defined responsibilities for negotiating price and terms and conditions? 21、在价格、条款协商过程中，是否有明确的责任分工？

22.  Are practices in place to assure procurement at competitive prices including development of purchase requirements to achieve maximum competition?

22、实际操作程序中，能否保证最大的竞争性以取得最优惠的价格？

23.  do non-competitive procurements require documented justification? 23、非竞争性的采购是否有合理的解释文件？

24.  Is certified cost and pricing data obtained from subcontractors when required and is appropriate price analysis or cost analysis performed?

24、在合同分包时，是否能从分包商处取得确认的成本与价格数据并对其进行分析？

25.  Is a listing of debarred suppliers maintained and checked against potential and existing suppliers?

25、是否有排斥的供应商名单记录在案并与潜在的、现存的供应商名单想核对？

26.  Is there a supplier performance rating system that evaluates price, quality, and delivery performance?

26、是否存在供应商业绩评价体系以评估其价格、质量、送货时间等业绩？ 27.  Does a system exist to \

27、将所要求的条款顺利传达下去吗？

28.  are subcontractors reviewed for clauses which conflict with provisions of the prime contract (i.e., pricing and payment, patent rights, warranty, quality technical data, quality assurance requirements, etc.)?

28、分包商是否复合与初包合同相冲突的条款（例如价格与付款、专利权、授权、质量技术数据、质量保证要求等？）

29.  Are processes in place to monitor subcontractors with progress payments? 29、针对分包商是否存在进度监督机制以检查按进度付款情况？

30.  Is approval of subcontracts obtained or notice and consent obtained when required? 30、在需要时能获得分包商的批准或同意文件吗？

31.  Do procedures require that prompt payment discounts be obtained and utilized? 31、采购程序要求快速付款折扣的取得与利用吗？

32.  Do procedures prohibit splitting orders to avoid dollar thresholds for approval, cost analysis, cost accounting standards and submission of cost or pricing data?

32、采购程序是否禁止订单拆分以避免授权金额门槛、成本分析、成本核算标准或成本与价格数据提供？

33.  Are delivery dates required on purchase requisitions? 33、在采购申请上标明货物需要日期吗？

34.  Is the purchasing department required to follow-up on orders to assure timely delivery? 34、采购部门被要求执行跟踪程序以保证及时到货吗？

35.  Do procedures require final purchasing packages to be reviewed by appropriate personnel?

35、采购程序要求最后的采购单据包由适当的人员进行复核吗？

36.  are approval levels defined for purchase orders and supplements to purchase orders? 36、是否针对采购订单与备品采购订单设置授权权限？

37.  Do competitive pricing policies exist for inter-entity orders? 37、对公司内部采购是否存在竞争价格机制？

38.  Are inter-entity transactions handled in accordance with company policy? 38、公司内部交易是按照公司政策执行的吗？

39.  Is there a system of reports and controls that reflects performance and provides the means through which the purchasing organization reports its performance to management? 39、是否存在向管理层反映采购部门业绩的报告与控制程序

40.  Is receiving or giving gratuities, favors, or kickbacks prohibited? 40、收取任何回扣、赠品、招待等是被禁止的吗？

41.  Are there awareness programs to advise purchasing personnel of the consequences of accepting or soliciting kickbacks?

41、存在针对采购人员接受或要求回扣的处罚后果的提醒程序吗？

42.  Are there requirements for purchasing personnel to certify annually that they have not engaged in any prohibited activities, such as kickbacks and gratuities?

42、采购人员是否被要求提报年度说明证实其没有从事任何被禁止的活动，例如取得回扣或赠品？ 43.  are procurement personnel required to complete an annual conflict of interest certification, including disclosure of financial or ownership interest in suppliers?

43、采购中间人是否被要求提报年度利益冲突说明，其中揭示其在供应商方的利益与所有权？ 44.  Is a standard of conduct policy for suppliers  disseminated to suppliers

annually?

44、是否每年均给供应商提送标准行为指导方针？

45.  Are suppliers required to provide representation that no kickbacks are provided, solicited or offered?

45、供应商是否被要求提供关于没有回扣支付的说明？

46.  Is provision made for periodic rotation of procurement personnel? 46、是否有定期轮换采购中间人的机制存在？

47.  Does the purchasing department conduct self-audits on a regularly scheduled basis? 47、采购部门是否定期进行自我检查？

48.  Is there a program for education and training of purchasing personnel? 48、对采购人员有培训程序吗？