PROCUREMENT AUDIT CHECKLIST
Check whether the purchase file tells the whole story.
Use this checklist to identify missing procurement evidence before review. A complete file should explain why the purchase happened, who authorised it, how the supplier was selected and whether delivery matched the commercial record.
Control questions
- Need and specification present
- Approver had the right authority
- Supplier route and exceptions documented
- Order reflects the approved award
- Receipt and invoice differences resolved
Evidence to retain
- Request and attachments
- Approval trail
- RFQ and accepted quotations
- Comparison and award rationale
- PO, acknowledgement, receipt, invoice and payment state