目录前言..................................................................................................................................................31.1内部审计程序的编制基础................................................................................................31.2内部审计程序的内容简介................................................................................................41.3内部审计程序的使用说明................................................................................................52正文...............................................................................................................................................72.1收入....................................................................................................................................72.1.1业务流程概要.........................................................................................................72.1.2销售政策和销售定价的订立和审批...................................................................122.1.3客户信用政策的订立，审批，复核及修改.......................................................172.1.4销售合同的订立和审批的控制...........................................................................212.1.5订单处理及开票的控制.......................................................................................252.1.6产成品发运...........................................................................................................332.1.7销售入账和应收账款...........................................................................................362.1.8销售退回...............................................................................................................442.1.9售后服务和客户关系...........................................................................................472.1.10客户档案的建立、更新和复核.........................................................................512.2采购及费用......................................................................................................................562.2.1业务流程概要.......................................................................................................562.2.2供货商/承包商的选择和档案管理......................................................................612.2.3采购定价...............................................................................................................662.2.4采购计划的订立，审批及修改...........................................................................682.2.5采购合同的订立，审批及修改...........................................................................712.2.6购货程序...............................................................................................................752.2.7应付账款和购货付款...........................................................................................792.2.8购货的入库和退回...............................................................................................842.2.9费用的处理（费用的审批，报销和截止）.......................................................882.3存货的管理......................................................................................................................892.3.1业务流程概要............................................................................
