The internal control of inventory is a set of internal control systems for mutual inspection and verification, which is formulated in advance according to the characteristics of each link of inventory, such as warehousing, warehousing, storage and supply, production and sales.
Inventory internal control is the core content and central link of the whole enterprise internal control. The purpose of establishing inventory internal control is to ensure the safety and integrity of inventory assets, accelerate the turnover of inventory funds and improve the efficiency of the use of inventory funds. ?
Internal control related to inventory involves all aspects of supply, production and sales of audited units, including procurement, acceptance and warehousing, warehousing, processing and transportation. , including:
1. Internal control in procurement:
The overall goal of internal control related to procurement is that all transactions are properly authorized and approved. The use of purchase orders is a basic internal control measure. Purchase orders shall be numbered consecutively in advance, and the purchase price shall be determined and approved in advance. In addition, purchase orders should be counted regularly.
2. Internal control in the process of acceptance:
The overall goal of internal control related to inventory acceptance is to record all goods received. Using the acceptance form is a basic internal control measure. The audited entity shall set up an independent department to be responsible for the goods acceptance, which has a series of functions, such as accepting the physical goods in stock, determining the inventory quantity, preparing the acceptance sheet, transmitting the acceptance sheet to the accounting department, and transporting the goods to the warehouse.