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Client Name Date Completed:
Audit Questionnaire: Warehousing and Storage
Completed By:
Business Function: Manufacturing
Reviewed By:
Objective:
Serial # Control Activities Yes No* Comments /Description
Employee Responsible for Task
1.1
Management reviews the current and future storage capacity
requirements and effective planning is performed to the meet the
identified demands.
1.2
The storage locations (i.e. bins or bays) are adequately identified
to enable the prompt location of inventory units.
1.3
Space is allocated in order to cope with peak loads rather than
normal or minimum requirements.
1.4
Spare storage capacity is accurately allocated as a contingency
to cater for expansion, etc.
1.5
Space usage is monitored and action taken to avoid wasted or
excess space.
1.6
Excess storage space is avoided and the costs of providing
storage facilities is reviewed.
Complete this checklist and apply audit procedures prescribed in relevant audit program for the question client answered "YES", evaluate the internal
controls and report the observations along with recommendations (if any.), for the Questions answered "NO" report as ineffective based on relevance of the
internal control activity and regulations (e.g. SOX), etc.
6) Adequate and serviceable material handling devices are provided as an aid to efficiency and cost effectiveness.
7) Adequate and relevant insurance coverage is provided for both the inventory and storage facilities.
1) Sufficient storage space is available and the operational requirements of the organization are met.
2) Warehouse locations and communications systems are optimally utilized to maximize the efficiency of distribution system to customers, etc.
3) Goods are effectively and safely stored (hazardous items, etc.) to provide an efficient service to customers and internal users.
4) Facilities and goods are protected by appropriate security measures.
5) All inventory movements are valid, and executed by a appropriately trained staff.
Serial # Control Activities Yes No* Comments /Description
Employee Responsible for Task
1.7
Inventories are used in rotation (as appropriate) in order to avoid
the build up of older or outdated items.
1.8
Management reviews the space to ensure there is sufficient
space between storage locations to enable effective and safe
access, the use of handling equipment, and the safe evacuation
of the building in case of emergency.
1.9
Management reviews the space to ensure inventory is stacked
and stored safely.
2.2
Management takes into account the relevant logistical, transport,
and customer service considerations when deciding where to
locate warehouses.
2.3
Specific responsibilities for the warehouse operations are
allocated, including maintaining an awareness of current
materials handling trends and relevant regulations.
Storage facilities are adequate to protect goods from damage or
deterioration.
3.1
Goods (especially hazardous materials) are stored safely and in
accordance with established regulations and good practice
standards.
3.2
Raw materials, goods, and finished goods are appropriately
physically segregated.
3.3
Packaging, storage, and handling techniques are adequate to
protect the goods from damage and deterioration.
3.4
Damaged items are promptly identified and appropriate action is
taken.
3.5
The appropriate environmental conditions (i.e. air conditioning,
humidity, and temperature) are provided and maintained at the
required level.
3.7 Inventories are adequately protected from theft and pilferage.
3.8 Unauthorized access to the storage areas is prevented.
3.9 Storage areas are well lit for safely and security purposes.
Serial # Control Activities Yes No* Comments /Description
Employee Responsible for Task
3.1
Adequate and operational intruder alarm systems are installed
and regularly tested.
3.11
Adequate and operational fire prevention, protection, and
containment facilities are provided, regularly tested, and
maintained.
3.12
Fire containment systems (i.e.. sprinklers, foam inlets, etc.) are in
place and would minimize significant damage to inventories.
4.1
Management reviews and approves inventory movements
(receipts of goods) based on its knowledge of day-to-day activity
to ensure that it is accurately recorded and valid.
4.2
Staff are adequately trained in the various materials handling
techniques.
4.3
Adequate staff are provided to meet the operational demands of
the organization and staffing requirements are regularly reviewed.
4.4 Staff are aware of the required safe handling techniques.
5.1
The efficiency of the storage facility is enhanced with the use of
appropriate handling devices (trolleys, pallets, forklift trucks,
cranes, etc.) and all such devices are serviceable and
contributing the overall cost effectiveness of the operation.
5.2
Management provides adequate and suitable protective
equipment and clothing for staff.
6.1
Management reviews and authorize the insurance coverage to
ensure that adequate, up-to-date, and relevant insurance
coverage is in place for both the inventories and the storage
facilities.
Serial # Control Activities Yes No* Comments /Description
Employee Responsible for Task
To the best of my knowledge, the answers
and comments noted above are accurate and
reflect the current internal controls within
this department:
Name and Title of Person Completing Form (please print)
Signature of Person Completing Form
10/1/2014
Date Form Completed
Name and Title of Department Director (please print)
Signature of Department Director
Date of Department Director's Signature

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