TFL Vsebine / Revija SIR*IUS

Challenges in procurement auditing and why are procurement risks often undervalued

Nabavni proces je ena ključnih podpornih funkcij v organizacijah, hkrati pa eno izmed kompleksnejših in z vidika tveganj podcenjenih poslovnih področij. Zaradi neposrednega vpliva na stroškovno učinkovitost, kakovost vhodnih materialov, skladnost z regulativnimi zahtevami in integriteto poslovanja mora biti nabava v središču pozornosti tako notranjih kot zunanjih revizorjev. Kljub temu je v praksi ravno revidiranje nabavnega procesa povezano s številnimi strokovnimi in metodološkimi izzivi, ki pomembno vplivajo na obseg, globino in kakovost revizijskih ugotovitev. Kompleksnost nabave izhaja iz njene prepletenosti z različnimi organizacijskimi funkcijami, raznolikosti nabavnih kategorij, decentraliziranih odločitev ter obsežnega števila poslovnih transakcij. Poleg tega nabavni proces pogosto vključuje subjektivne presoje (npr. izbor dobaviteljev, pogajanja, izjemne odobritve), kar povečuje tveganja nepravilnosti, neučinkovitosti in morebitnih zlorab. Revizorji se tako soočajo z izzivom, kako zagotoviti ustrezno raven zagotovila v okolju, kjer formalne kontrole pogosto soobstajajo z neformalnimi praksami. Poseben vidik zahtevnosti predstavlja razmejitev in dopolnjevanje vlog notranjih in zunanjih revizorjev. Medtem ko se notranja revizija osredotoča na presojo učinkovitosti notranjih kontrol, obvladovanje tveganj in izboljševanje procesov, je vloga zunanje revizije primarno usmerjena v pridobivanje zadostnih in ustreznih revizijskih dokazov za potrebe revizije računovodskih izkazov. Nabava je tako področje, na katerem se cilji, metode in pristopi obeh vrst revizije pogosto prepletajo, hkrati pa tudi razlikujejo.

The procurement process represents one of the most challenging areas from an auditing perspective, as it combines a high level of complexity, a significant volume of transactions, and a strong interconnection with other business functions within the organization. This complexity implies that auditors must not assess procurement merely at the level of individual controls, but rather understand the broader context of the entire process and its impact on other functions. Less experienced members of the audit team often lack sufficient systemic understanding and, therefore, struggle to identify key risks that arise at the interfaces between processes. Moreover, procurement involves numerous subjective elements, such as supplier selection and negotiations, which increase the risk of fraud and require a high level of professional judgment. An additional challenge arises from the gap between formally designed controls and their actual implementation in practice, which less experienced auditors may overlook by relying too heavily on documented procedures. At the same time, the high volume of data and transactions requires appropriate analytical approaches and careful sampling, without which there is an increased risk of drawing incorrect audit conclusions. Given that the procurement process directly affects key items in the financial statements—such as liabilities, expenses, and inventories—the consequences of misjudgment can be significant for both internal and external audit. For these reasons, it is essential that the work of less experienced audit team members is supervised by a more experienced auditor, who provides guidance on audit procedures, reviews the appropriateness of conclusions, and ensures overall audit quality and reliability. Such an approach not only safeguards the quality of the audit but also facilitates knowledge transfer and professional development, while maintaining a high level of expertise and credibility in the audit process.