在石油化工企业运作的过程中,物资的采购是一项非常重要的环节,由于采购所需的金额较为巨大,任何环节出现疏漏其后果都是不堪设想的,因此对于物资管理的内部控制和审计工作必须要重视起来。本文首先简单介绍了加强物资采购内部审计的必要性,然后对内部控制及审计的重点进行了分析,重点阐述了提高内部控制及审计有效性的对策。 In the operation of petrochemical enterprises, the procurement of materials is a very important part of the procurement of the required amount of a huge amount of any part of the omission of the consequences would be disastrous, so the material management of internal control and audit work Must pay attention to it. This article first briefly introduces the necessity of strengthening the internal audit of material procurement, then analyzes the key points of internal control and audit, and focuses on the countermeasures to improve the effectiveness of internal control and audit.