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The following detailed control objectives
can be derived from the main control objective
(concerning identification of procurement needs [25]):
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| (1) |
Procurement needs are identified in a professional manner taking into account factors
that have known effects on these needs.
The following things are known:
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| (a) |
reasons, urgency and necessity class of the procurement;
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| (b) |
compatibility of the commodity with the entirety where the commodity is planned to be a part;
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| (c) |
technical specifications necessary in writing an order or an invitation for tenders;
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| (d) |
supplies, know-how and other such factors for making full use of the commodity;
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| (e) |
consumption of the commodity during a period [e.g. a year];
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| (f) |
optimal amount of commodities for an order;
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| (g) |
desired amount of commodities for the present order.
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| (h) |
relevant rules and plans, including a budget, and alternatives for making the procurement.
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| (2) |
Needs are identified in accordance with a documented procedure (instructions), i.e.
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| (a) |
the person identifying the procurement needs is acting in compliance with the rules and plans;
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| (b) |
he/she is authorized for identification of procurement needs [in the case in question];
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| (c) |
identification, including its documentation, is checked and [when needed] accepted by an authorized person.
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| (3) |
Information about the steps (1) and (2) above is available for control
as well as the problems encounters, including e.g.
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| (a) |
when were the needs identified;
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| (b) |
who identified the needs;
how is he/she ranked in terms of expertise and knowledge of business and relevant plans of an organization;
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| (c) |
the integrity, logicality and other checks of the submitted information.
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[25]
The main control objective: ”Procurement needs are identified accurately,
also examining them in a broader context, according to instructions,
and there is information to what degree these things have taken place”.
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