问题：DinZee Co assembles fridges, microwaves, washing machines and other similar domestic appliances from parts procured from a large number of suppliers. As part of the interim audit work two weeks prior to the company year-end, you are testing the procurement and purchases systems and attending the inventory count.

　　Procurement and purchases system

　　Parts inventory is monitored by the stores manager. When the quantity of a particular part falls below re-order level, an e-mail is sent to the procurement department detailing the part required and the quantity to order. A copy of the e-mail is filed on the store manager’s computer.

　　Staff in the procurement department check the e-mail, allocate the order to an authorised supplier and send the order to that supplier using Electronic Data Interchange (EDI). A copy of the EDI order is filed in the order database by the computer system. The order is identified by a unique order number.

　　When goods are received at DinZee, the stores clerk confirms that the inventory agrees to the delivery note and checks the order database to ensure that the inventory were in fact ordered by DinZee. (Delivery is refused where goods do not have a delivery note.)

　　The order in the order database is updated to confirm receipt of goods, and the perpetual inventory system updated to show the receipt of inventory. The physical goods are added to the parts store and the paper delivery note is stamped with the order number and is filed in the goods inwards department.

　　The supplier sends a purchase invoice to DinZee using EDI; invoices are automatically routed to the accounts department. On receipt of the invoice, the accounts clerk checks the order database, matches the invoice details with the database and updates the database to confirm receipt of invoice. The invoice is added to the purchases database, where the purchase day book (PDB) and suppliers individual account in the payables ledger are automatically updated.

　　Required:

　　On the day of the inventory count, you attended depot nine at DinZee. You observed the following activities:

　　1.Prenumbered count sheets were being issued to client’s staff carrying out the count. The count sheets showed the inventory ledger balances for checking against physical inventory.

　　2. All count staff were drawn from the inventory warehouse and were counting in teams of two.

　　3.Three counting teams were allocated to each area of the stores to count, although the teams were allowed to decide which pair of staff counted which inventory within each area. Staff were warned that they had to remember which inventory had been counted.

　　4.Information was recorded on the count sheets in pencil so amendments could be made easily as required.

　　5. Any inventory not located on the pre-numbered inventory sheets was recorded on separate inventory sheets

　　– which were numbered by staff as they were used.

　　6.At the end of the count, all count sheets were collected and the numeric sequence of the sheets checked;the sheets were not signed.

　　解析：Weaknesses in counting inventory

　　Inventory sheets stated the quantity of items expected to be found in the store

　　Count staff were all drawn from the stores

　　Count teams allowed to decide which areas to count

　　Count sheets were not signed by the staff carrying out the count

　　Inventory not marked to indicate it has been counted

　　Recording information on the count sheets in pencil

　　Count sheets for inventory not on the pre-numbered count sheets were only numbered when used

　　Count teams will focus on finding that number of items making undercounting of inventory more likely – teams stop counting when ‘correct’ number of items found.

　　Count staff are also responsible for the inventory. There could be a temptation to hide errors or missing inventory that they have removed from the store illegally.

　　There is a danger that teams will either omit inventory from the count or even count inventory twice due to lack of precise instructions on where to count.

　　Lack of signature makes it difficult to raise queries regarding items counted because the actual staff carrying out the count are not known. As above, there is a danger that inventory will be either omitted or included twice in the count.

　　Recording in pencil means that the count sheets could be amended after the count has taken place, not just during the count. The inventory balances will then be incorrectly recorded.

　　It is possible that the additional inventory sheets could be lost as there is no overall control of the sheets actually being used. Sheets may not be numbered by the teams, again giving rise to the possibility of loss.

　　Count sheets should not state the quantity of items so as not to pre-judge how many units will be found.

　　Count teams should include staff who are not responsible for inventory to provide independence in the count.

　　Each team should be given a precise area of the store to count.

　　All count sheets should be signed to confirm who actually carried out the count of individual items.

　　Inventory should be marked in some way to show that it has been counted to avoid this error.

　　Count sheets should be completed in ink.

　　All inventory sheets, including those for ‘extra’ inventory, should be pre-numbered.

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