12030 - Other Audit Guidance - Internal Control Matrix
Defense Contract Audit Agency
INTERNAL CONTROL MATRIX FOR AUDIT OF PURCHASING CONTROLS Version No. 4.2 October 2006 Control Objectives Example Control Activities Audit Procedures 1. CONTRACTOR COMPLIANCE, TRAINING, POLICIES, AND PROCEDURES The contractor performs internal audits or The contractor performs internal audits or a. Determine whether any internal audits or management reviews, conducts training, and management reviews of the purchasing management reviews of the Purchasing has policies and procedures for the purchasing department to be sure that: Department have been performed. Evaluate the department to ensure the integrity of the results and note any deficiencies. • Employees are qualified. purchasing system. • Training is conducted. b. Determine if any required follow-up actions • Policies and procedures exist and are followed. were taken related to reported findings or recommendations, or why no actions were taken. c. Adjust the scope of audit based on the results of the internal audits or management reviews. The contractor has written procedures that d. Obtain the contractor’s purchasing policies and encompass the purchasing operation. procedures. Verify that they include the items set forth in control objectives 2 through 6 below. The contractor has a program for education and e. Obtain a list of training provided to purchasing training of the purchasing personnel. personnel. Evaluate the training materials to verify that the training covers Government ...