Purchasing process: information and verification of products

Abstract

This review of the book “Introduction to Internal Audit of Management Systems", by the author J. Enrique D'Ottonne Clemenco, regarding the topic 7.4 entitled: Purchases and subtopic 7.4.1 with the name: Purchasing process, is a topic that promises to help in the good management of the purchases acquired, facilitating to obtain control. The authors share how to establish criteria for the selection, registration, and evaluation of the results that allow a better degree of control over the purchased product. The authors also talk about the importance of having a written or digital order document that records the content data and other requirements to have the necessary data, and thus be able to facilitate commercial relations, guaranteeing the minimization of future mistakes, making it an ideal and recommended topic for administrators and operators in the purchasing area, as well as for students and teachers.