石油化工企业的物资采购活动频繁,并且存在采购过程的透明度不高、收受回扣、暗箱操作等问题,不仅给企业造成了巨大经济损失,还在严重损害了企业在社会中的良好形象。究其原因,内部控制不严、审计乏力是导致以上问题的主要原因。因此,加强石化企业物资管理的内部控制及审计工作显得非常必要。在本文中,笔者就石化企业物资管理中的内部控制问题与审计问题进行重点了论述:首先分析了石化企业加强物资采购内部审计的必要性,而后探讨了确定石化企业物资管理审计目标的方法,再次阐述了确保石化企业物资管理充分性和有效性的途径,第四部分研究了完善石化企业物资管理内部控制的措施,最后强调了石化企业物资管理后续审计的积极意义。 Petro-chemical enterprises have frequent procurement of materials and problems such as low transparency in the procurement process, receipt of rebates and black-box operations, which not only caused huge economic losses to the enterprises, but also seriously damaged the good corporate image in the society. The reason, the internal control is not strict, weak audit is the main reason leading to the above problems. Therefore, it is very necessary to strengthen the internal control and auditing of material management in petrochemical enterprises. In this paper, the author focuses on the internal control and audit issues in the material management of petrochemical enterprises: Firstly, it analyzes the necessity of petrochemical enterprises to strengthen the internal audit of materials procurement, and then discusses the methods to determine the audit objectives of materials management in petrochemical enterprises, Thirdly, it elaborates the ways to ensure the adequacy and effectiveness of material management in petrochemical enterprises. The fourth part studies the measures to improve the internal control of material management in petrochemical enterprises. Finally, it emphasizes the positive significance of follow-up audit of materials management in petrochemical enterprises.