tag:blogger.com,1999:blog-4425878502991016229.post466177010450587694..comments2024-01-05T21:16:21.892+08:00Comments on Bittermelon 苦中作樂: 如何為採購功能做內控評審 (一)「平」bittermelonhttp://www.blogger.com/profile/15057938126377984688noreply@blogger.comBlogger24125tag:blogger.com,1999:blog-4425878502991016229.post-66023726575337783562014-05-10T11:35:53.516+08:002014-05-10T11:35:53.516+08:00假若purchase 係系統上create左張PO & print PO, Manager只...假若purchase 係系統上create左張PO & print PO, Manager只在po上簽名沒有在系統做任何approval,這樣是否有足夠? 最好的control應是怎樣?<br />thanks.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-65954778537912110942014-05-09T17:22:44.932+08:002014-05-09T17:22:44.932+08:00Hi 匿名君
需要先看其程序和部門內各人的duties及authorization才能決定.例如P...Hi 匿名君<br /><br />需要先看其程序和部門內各人的duties及authorization才能決定.例如PO,一般來說,purchaser只有create PO的權限,PO approval的權限則只有purchasing manager才可以有. 若有approval limit的話,例如purchasing manager只能approve 某限額以內的PO,系統也應設有權限來限制某限額以外的PO不能由purchasing manager審批.<br /><br />bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-59528622404974125972014-05-09T17:13:59.765+08:002014-05-09T17:13:59.765+08:00Hi Bittermelon,
文章內提到採購人員的系統權限 (Access Control),...Hi Bittermelon, <br /><br />文章內提到採購人員的系統權限 (Access Control), 正確的access control應是怎樣的?<br />thanksAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-34156497545900900852014-04-25T22:29:51.740+08:002014-04-25T22:29:51.740+08:00如此問你,因為於construction 來說,就算有invoice也不足夠吧?例如是否需要有人驗收...如此問你,因為於construction 來說,就算有invoice也不足夠吧?例如是否需要有人驗收,有沒有驗收報告,subcontractor是否事前簽了agreement,payment 申請是否按照agreement條款提出,有沒有VO,VO是否事前已經按程序審批,VO有沒有人驗收,VO有沒有驗收報告等等,因此,要搞清楚才能判斷。<br /><br />如有其他問題,歡迎你給我電郵,用電郵回覆我會方便些的。 <br />^_^bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-16622280555980261342014-04-25T22:24:25.612+08:002014-04-25T22:24:25.612+08:00若果沒有invoice,那有甚麼做supporting?若果沒有invoice,那有甚麼做supporting?bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-14528722501540248582014-04-25T11:56:27.855+08:002014-04-25T11:56:27.855+08:00Bittermelon, 睇完你的文章令我獲益良多,不過我仲有d問題想向你請教,例如工程付款,當中有...Bittermelon, 睇完你的文章令我獲益良多,不過我仲有d問題想向你請教,例如工程付款,當中有d工程付款申請表(公司內部文件),會由subcontractor填寫交回公司去審批再去付款,有些payments無attached invoice,想問下會有什麼風險?Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-26643786919486090942014-04-04T08:12:53.376+08:002014-04-04T08:12:53.376+08:00我對建築行業並不熟悉, 因此不知道具體要如何管理, 但估計離不開proper documentati...我對建築行業並不熟悉, 因此不知道具體要如何管理, 但估計離不開proper documentation和physical security. 另外,買貨當然和BILLS OF MATERIAL有關係. BOM其中一個重要功能就係planning, 例如BOM顯示需要多少鋼筋水泥,負責買貨的就要跟著BOM來去買.bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-4980382397684112272014-04-03T09:40:33.954+08:002014-04-03T09:40:33.954+08:00Bittermelon,想問下你對建築公司買貨,存貨放係地盤,出貨(地盤)應如何有系統地管理? 買貨...Bittermelon,想問下你對建築公司買貨,存貨放係地盤,出貨(地盤)應如何有系統地管理? 買貨同BILLS OF MATERIAL有無關係? THANKS.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-36173164585181298092014-04-03T08:20:19.851+08:002014-04-03T08:20:19.851+08:00對於零碎野既procurement,好多公司都唔會出PO,因為太過費時失事.一般有兩個做法,一是用t...對於零碎野既procurement,好多公司都唔會出PO,因為太過費時失事.一般有兩個做法,一是用tender方式找固定供應商,同佢地簽1-2年供應合約;二是下於權力比user departments, 例如所有零碎物品價目低於某數值的既話就自行購買.bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-61756738547373491882014-04-01T10:35:00.103+08:002014-04-01T10:35:00.103+08:00Hi Bittermelon,
我都想問下有關你對procurement心得, 因為發覺公司好多零...Hi Bittermelon, <br />我都想問下有關你對procurement心得, 因為發覺公司好多零碎買野都出po,係唔係好多公司都係咁gei情況? 同埋可否分亨多d你對procurement audit的audit findings?Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-20505302377679901152009-05-25T12:46:39.795+08:002009-05-25T12:46:39.795+08:00Hi匿名,
站在ia立場,我唔會去證明有同事出蠱惑,正如你所說,根本verify唔到.我試過即使有人...Hi匿名,<br />站在ia立場,我唔會去證明有同事出蠱惑,正如你所說,根本verify唔到.我試過即使有人告密,因為找不到證據,我都無佢符.對付呢類情況,我的經驗是就算阻止不了他們, 也要加一些難度不讓他們那麼好過.當然, 大前題是公司top management給你support.<br />另外係自己去做一次quotation,如果發現佢地的報價單跟你自己的quotation有好大出入的話,你就可以用這些數據來 challenge佢地,要佢地向management解釋點解貴咁多. 不過佢地一定會有N咁多個理由, 雖然咁樣做係無辦法釘死佢地, 但至少給他們一些麻煩, 更重要係讓他們知道公司是有人吸實他們的, 不讓他們那麼槍狂.<br /><br />p.s. 本來打算以bittermelon來註冊email address,但已經給人家用了,所以加2009在後面. 2009代表我開這個blog的年份,所以出年或者以後都不會轉email address ^^bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-59136135231146669142009-05-24T16:45:18.507+08:002009-05-24T16:45:18.507+08:00樓上匿名提到的 suspected collaboration, 要證明是否有inflated qu...樓上匿名提到的 suspected collaboration, 要證明是否有inflated quotes + rebates 真係好難ga bor.<br />就算其他contractors offer 真係平d, 都只能夠話user dept 無做多d quotation. 如果公司本身無control policies, 只能夠話policy design 唔好. 就算有policy都好, user dept 都可以話個selected contractor d料好d, etc.<br /><br />Bittermelon 兄, 你覺得呢類情況可以做到d 咩? (我懷疑我公司都有類似情況)<br /><br />ps. 到了2010, Bittermelon 你會轉email 嗎?Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-30673529191584002362009-05-04T08:47:00.000+08:002009-05-04T08:47:00.000+08:00Hi anonymous,
For your case, maybe i could share m...Hi anonymous,<br />For your case, maybe i could share my experience with you. You could send an email to me at bittermelon2009@gmail.com and leave your email address. I will get back to you soon.<br />^^bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-15410628848831058832009-05-02T12:42:00.000+08:002009-05-02T12:42:00.000+08:00I'm in retail sector, it's really hard to audit th...I'm in retail sector, it's really hard to audit the shop renovation expenditures in prc<br /><br />the contractors are all invited by user departments, we don't have centralised procurement function.<br /><br />i suspect the contractors are working together to submit inflated quotations and possibly our staff are accepting rebates.<br /><br />however, we are unable to introduce new contractors to lower the costs as we are not expert in this area, and also user department might easily reject new contractors for so many reasons, prices, workmanship, delivery date, quality of materials, etc....<br /><br />maybe we would invite private detective in PRC to investigate into suspicious cases and check our staff's integrity...sighAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-10978501889493416612009-03-26T08:31:00.000+08:002009-03-26T08:31:00.000+08:00Hi 匿名,Thanks for your support!For SOX, i will writ...Hi 匿名,<BR/>Thanks for your support!<BR/>For SOX, i will write it later.<BR/>^^bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-19555801592774137252009-03-26T01:31:00.000+08:002009-03-26T01:31:00.000+08:00just know your blog recently, it is very good ar.....just know your blog recently, it is very good ar..keep on...<BR/><BR/>I newly join IA field, and really learn a lot from your blog..thanks!<BR/><BR/>Could you share some knowledge and doing method for entity level assessment for SOX? Thanks!Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-33878203383067372262009-03-03T10:04:00.000+08:002009-03-03T10:04:00.000+08:00不願意公開身分的好友發email給我,他對此文有以下意見:我亦見過以下做法:1) 我曾有客戶的公司要...不願意公開身分的好友發email給我,他對此文有以下意見:<BR/><BR/>我亦見過以下做法:<BR/>1) 我曾有客戶的公司要求採購人員在接面供應商時,一定要2個人在場。主要原因是為了防止貪污。<BR/>2) 亦有見過一些公司用合格供應商名冊,而且定期由QC部門為合格供應商做QC。而且審批供應商名冊的人不能是接見供應商的人士。 <BR/>而且你那遍文章應該不包括投標的採購吧,這部份比較建議獨立一文。<BR/>THXbittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-75622426483791083072009-03-03T09:28:00.000+08:002009-03-03T09:28:00.000+08:00Hi Schmuck,我都有同樣經驗,多多藉口不做格價及去split order. 與其一單單去捉,...Hi Schmuck,<BR/>我都有同樣經驗,多多藉口不做格價及去split order. 與其一單單去捉,不如做一個統計,按個別procurement staff計,統計出每個人一年內有幾多單split order和不格價的宗數,如果宗數很多,這個就是audit findings,要求佢地改善。以我的經驗,呢類finding上到management,procurement會面對好大壓力,這樣就可以迫到他們改善。<BR/><BR/>至於你建議的topics,我將會試寫一下。<BR/><BR/>^_^bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-27515390947259631202009-03-02T23:24:00.000+08:002009-03-02T23:24:00.000+08:00如有時間可否分享下你對以下問題的經驗?1) Inventory2) Management overr...如有時間可否分享下你對以下問題的經驗?<BR/><BR/>1) Inventory<BR/>2) Management override<BR/>3) Management ethics/fraud<BR/><BR/>基本上我面對2) 同3) 真係無能為力...Schmuckhttps://www.blogger.com/profile/14507059946168263495noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-9118364884385683502009-03-02T23:19:00.000+08:002009-03-02T23:19:00.000+08:00Procurement 其實係好重要, 但係有好多細微地方d 人總係則則膊, 例如要貨比三家, 個p...Procurement 其實係好重要, 但係有好多細微地方d 人總係則則膊, 例如要貨比三家, 個process owner話當時無其他suppliers 就算(張張都係甘), 上面又照批, 無佢辦法.<BR/><BR/>Split Order 又有好多藉口被推甩<BR/><BR/>所以我都覺得好難捉到Schmuckhttps://www.blogger.com/profile/14507059946168263495noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-55920833365488342892009-03-02T15:56:00.000+08:002009-03-02T15:56:00.000+08:00Procurement audit中揾到疑似個案就不少,但最後成功捉到過賊既就未試過,但係 staf...Procurement audit中揾到疑似個案就不少,但最後成功捉到過賊既就未試過,但係 staff expense review 中就試過幾次成功捉到過賊,仲次次都係人贓並獲,有證有據(其實因為d人太蠢).下次另寫一文分享 ^_^bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-7544309901981334132009-03-02T15:40:00.000+08:002009-03-02T15:40:00.000+08:00想問師兄有否在 procurement audit 中捉過賊? 如有,可否在往後文章分享一下心得?想問師兄有否在 procurement audit 中捉過賊? 如有,可否在往後文章分享一下心得?Ebenezerhttps://www.blogger.com/profile/07613587789395091487noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-67111763259824464072009-03-02T13:40:00.000+08:002009-03-02T13:40:00.000+08:00其實係我懶,因為procurement較易寫和較易明白,不竟寫這類題目較辛苦,先寫比較容易的試試大家...其實係我懶,因為procurement較易寫和較易明白,不竟寫這類題目較辛苦,先寫比較容易的試試大家的反應,如果OK的話,便繼續寫其他的.bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-46570087067794049512009-03-02T12:51:00.000+08:002009-03-02T12:51:00.000+08:00第一個Sharing 就係 Procurement, 果然係高手.第一個Sharing 就係 Procurement, 果然係高手.Anonymousnoreply@blogger.com