
Purchasing Audit
(with illustrative case)
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Despite the proliferation of studies, the Purchasing function remains relatively unknown. However, it makes a decisive contribution, via the various forms of organisation, to improving the profitability-risk ratio.However, purchasing management is so delicate that a malfunction could threaten the survival of the company. Therefore, internal and operational audits respecting the universal methodology will allow to highlight these dysfunctions and to remedy them.