Study on Internal Audit of Purchasing Cost Control in Decoration Projects

Abstract

Purchasing is the basic link in the process of enterprise management and the first link of enterprise cost control. Effective purchasing cost control will not only help the enterprise to reduce costs, but also to improve competitiveness. During the purchasing process, decoration project is facing severe challenges. Purchasing cost cannot be effectively controlled, which results in high cost. As an important part of enterprise internal control, internal audit plays an important role for enterprise management in supervision and evaluation. However, at present, related researches on the internal audit of purchasing cost control in decoration projects are lacking. Therefore, based on the current situation of purchasing cost control in decoration project, the author studied the internal audit of purchasing cost control.