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Supply Chain Management


Supply Chain Management


Purpose of the working paper. The purpose of this working paper is to provide a guideline on conducting an audit of the public sector supply chain management processes in South Africa.

Audit objectives for the working paper. "a) To ensure that an adequately documented Supply Chain Management policy exists, approved by the Accounting Officer / Accounting Authority and effectively implemented.
(b) To ensure that the annual procurement plan is adequately compiled, approved and reported on to the relevant Treasury.
(c) To ensure that Deviations and Variations of Scope are managed in accordance to the National Treasury prescripts.
d) To ensure that sound and effective demand and acquisition management processes are developed in line with applicable laws and prescripts and also effectively implemented.
e) To ensure that effective and adequate bid committee systems and processes are implemented.
f) To ensure that adequate contract management measures have been developed, approved and implemented
g) To ensure that payments to suppliers are processed on a timely basis.
h) To ensure that all expenditure is adequately managed to prevent unauthorized-, irregular-, fruitless and wasteful expenditure.
i) To confirm that sufficient and up-to-date training is provided for the SCM staff to enhance their skill and knowledge in the workplace"

Industry sector for your contribution (i.e. life insurance, banking, energy, etc.) Public Sector / Government (South Africa)

Functional area for your audit program. Supply Chain Management / Procurement

Key words to help categorize programs and facilitate searches.

  • Supply Chain Management Policy
  • Annual Procurement Plan and Quarterly Reporting
  • Deviations and Variations of Scope
  • Demand and Acquisition Management
  • Bid Committees
  • Contract Management
  • Payments to suppliers
  • Training and Deployment of Supply Chain Management Officials

Standard (Non-IT) Audit Program

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Posted by okhedr2015
Nov 29, 2021 15:41PM

Audit Program


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