R000 - Audit of (Department) W/P:
Purchasing Auditor: xxx Date: xx/xx/xx
Internal Control Questionnaire Review: xxx Date: xx/xx/xx
FY (Fiscal Year)
Question Y N N/A Comments
1. Is the purchasing function
centralized for the department?
2. If not, how many areas are
responsible for purchasing?
3. Is the purchasing function segregated
from maintaining custody of
inventory?
4. Is the person responsible for
purchasing independent of receiving
merchandise?
5. Is the person receiving independent
of purchasing?
6. Is someone independent of
purchasing reconciling purchases to
postings to the budget codes in
Banner? Whom?
7. Are procedures in place to prevent
duplicate payments?
8. Are all incoming merchandise,
materials and supplies required to
pass through a central receiving
point? If no, how are the items
received?
9. Are written receiving reports
prepared on all goods received?
10. If written receiving reports are
prepared, are they signed and dated?
11. Is a copy of the receiving report or
other permanent record of receipts
kept in the department?
R000 - Audit of (Department) W/P:
Purchasing Auditor: xxx Date: xx/xx/xx
Internal Control Questionnaire Review: xxx Date: xx/xx/xx
FY (Fiscal Year)
Question Y N N/A Comments
12. Are merchandise, materials and
supplies inspected for condition and
counted, etc. when received?
13. Are invoices compared with
purchase orders and receiving
documents to ensure the correct
items were received? Is this done
prior to payment?
14. Are employees responsible for
purchasing familiar with purchasing
regulations (purchase limits, no
splitting or orders, etc.)?
15. Does the Department utilize
American Express Corporate
Purchasing Cards?
16. If the American Express Cards are
used, do they appear to be limited to
only those who have need to use
them?
17. If American Express Cards are used,
do they comply with the applicable
policies (purchases under $2,000,
keeping a log of purchases,
submitting log to Accounts Payable
monthly, etc.)?
18. Prepare a written evaluation of
internal control over purchasing.
Comment on alternative control
procedures used or special
circumstances pertaining to the
foregoing questions which may
mitigate an apparent lack of internal
control.