Email to Kim (Audit Senior)

Subject: Request for Clarification and Input: Additional Questions for ABC Company's

Purchasing Process Audit

Hi Kim,

I hope this email finds you well. I wanted to reach out to you regarding our ongoing audit of ABC

Company's purchasing process. As we progress, I've compiled a list of additional questions to

ensure we thoroughly understand the internal purchasing procedures and controls. These

questions are aimed at gaining insight into any changes since the prior-year audit period,

addressing any unresolved issues from previous audits, and ensuring we have comprehensive

coverage of the current audit scope.

Attached to this email is the Initial Set of Questions Template document containing the list of

questions. I've categorized the questions to streamline our inquiry process and ensure we cover

all relevant aspects of the purchasing process.

Purpose of Email:

The purpose of this email is to seek your input and clarification on the attached list of questions

related to ABC Company's purchasing process audit.

Current Task Status:

Currently, we are in the process of compiling a thorough list of questions to understand ABC

Company's purchasing process completely.

Information Requested:

I kindly request your review and input on the questions provided in the attached document. Your

insights and expertise will greatly contribute to ensuring we have a comprehensive

understanding of ABC Company's purchasing procedures and controls.

Desired Response Date and Next Steps:

If possible, could you please review the attached list of questions at your earliest convenience

and provide your feedback by [insert desired response date]? Additionally, once we receive your

responses, I will coordinate with the audit staff to determine our next steps in the audit process.

Thank you for your attention to this matter. Should you have any questions or require further

clarification, please don't hesitate to reach out.

Process & Control Changes (Which Have Occurred Since Prior-Year Audit Period):
● Have there been any significant changes to the purchasing process or internal
controls since the last audit period?
● Have any new policies or procedures been implemented that impact the
purchasing process?
Purchase Request Portal:

a) Portal Issue Reporting:

● How are issues with the purchase request portal reported and addressed?
● Are there any recurring issues or common challenges encountered with the
portal?
b) Purchase Approval Assignments (System Maintenance):
● How are purchase approvals assigned within the portal?
● Who is responsible for maintaining the system and ensuring accurate assignment
of approvals?
Approved Vendor Listing:
● Can you provide details on how the approved vendor listing is maintained and
updated?
● How frequently is the vendor listing reviewed for accuracy and relevance?
Prior-Year Exception(s) Follow-up:
● What is the current status/resolution of any prior year audit findings related to the
purchasing process?
● Have all outstanding issues from previous audits been addressed?
Approval Timing:
● What is the typical timeframe for purchase approvals to be processed?
● Are there any circumstances that may cause delays in approval timing?
Disclosure of Issues Which Occurred During the Audit Period:
● How are issues or discrepancies identified during the audit period disclosed and
addressed?
● Is there a protocol in place for reporting and resolving audit-related concerns in
real-time?
Internal Reviews (of Purchasing Process & Controls) Performed During Audit Period:
● Have there been any internal reviews or assessments of the purchasing process
and controls conducted during the audit period?
● What were the findings or outcomes of these internal reviews, if any?
Best regards,

Hira Shahid