关于某氧化铝投资项目甲供材料核销的审计方法

Audit method on verification of materials supplied by Party A in one alumina investment project

甲供材料核销在许多工业性项目中经常遇到,但由于甲供材料管理的复杂性,涉及多个部门,且数据工作量巨大,常常使得甲供材料核销的审计非常困难。本文通过梳理甲供材料的管理流程,找到与甲供材料核销的关键数据,阐述数据分析的主要方法和发现的问题。

Verification of materials supplied by Party A is frequently encountered in many industrial projects. However, since materials supplied by Party A have complexity and huge data workload, which are related with many departments. It is very difficult to audit verification of materials supplied by Party A. In the paper, management flow of materials supplied by Party A is sorted, key data of verification of materials supplied by Party A is discovered, and main methods of data analysis and discovered problems are described.