Drucken

Audit Audit of the internal control system for purchasing - Federal Customs Administration

Audit number: 14366

The purchasing process of the Federal Customs Administration (FCA) that was examined by the Swiss Federal Audit Office (SFAO) is primarily condensed into two specialist sections attached to the operations division – the "Materials and Printed Matter" (M+P) section and the "Information and Communication Technologies Management" (ICTM) section. It is supported by the SAP MM (material management) application which incorporates two levels of approval involving one of the purchasing sections and either the authorising entity or, for purchases exceeding CHF 50 000, senior management. A final inspection is performed by the finance division (FIRE) when payment is due to be released. The responsibilities attached to each level of approval are defined in the organisational regulations. Employees with user profiles are appointed.