编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES212页第PAGE\*MERGEFORMAT212页共NUMPAGES\*MERGEFORMAT212页目录TOC\o"1-3"\h\zHYPERLINK\l"_Toc33584092"前言PAGEREF_Toc33584092\h3HYPERLINK\l"_Toc33584093"1.1内部审计程序的编制基础PAGEREF_Toc33584093\h3HYPERLINK\l"_Toc33584094"1.2内部审计程序的内容简介PAGEREF_Toc33584094\h4HYPERLINK\l"_Toc33584095"1.3内部审计程序的使用说明PAGEREF_Toc33584095\h5HYPERLINK\l"_Toc33584096"2正文PAGEREF_Toc33584096\h7HYPERLINK\l"_Toc33584097"2.1收入PAGEREF_Toc33584097\h7HYPERLINK\l"_Toc33584098"2.1.1业务流程概要PAGEREF_Toc33584098\h7HYPERLINK\l"_Toc33584099"2.1.2销售政策和销售定价的订立和审批PAGEREF_Toc33584099\h7HYPERLINK\l"_Toc33584100"2.1.3客户信用政策的订立，审批，复核及修改PAGEREF_Toc33584100\h7HYPERLINK\l"_Toc33584101"2.1.4销售合同的订立和审批的控制PAGEREF_Toc33584101\h7HYPERLINK\l"_Toc33584102"2.1.5订单处理及开票的控制PAGEREF_Toc33584102\h7HYPERLINK\l"_Toc33584103"2.1.6产成品发运PAGEREF_Toc33584103\h7HYPERLINK\l"_Toc33584104"2.1.7销售入账和应收账款PAGEREF_Toc33584104\h7HYPERLINK\l"_Toc33584105"2.1.8销售退回PAGEREF_Toc33584105\h7HYPERLINK\l"_Toc33584106"2.1.9售后服务和客户关系PAGEREF_Toc33584106\h7HYPERLINK\l"_Toc33584107"2.1.10客户档案的建立、更新和复核PAGEREF_Toc33584107\h7HYPERLINK\l"_Toc33584108"2.2采购及费用PAGEREF_Toc33584108\h7HYPERLINK\l"_Toc33584109"2.2.1业务流程概要PAGEREF_Toc33584109\h7HYPERLINK\l"_Toc33584110"2.2.2供货商/承包商的选择和档案管理PAGEREF_Toc33584110\h7HYPERLINK\l"_Toc33584111"2.2.3采购定价PAGEREF_Toc33584111\h7HYPERLINK\l"_Toc33584112"2.2.4采购计划的订立，审批及修改PAGEREF_Toc33584112\h7HYPERLINK\l"_Toc33584113"2.2.5采购合同的订立，审批及修改PAGEREF_Toc33584113\h7HYPERLINK\l"_Toc33584114"2.2.6购货程序PAGEREF_Toc33584114\h7HYPERLINK\l"_Toc33584115"2.2.7应付账款和购货付款PAGEREF_Toc33584115\h7HYPERLINK\l"_Toc33584116"2.2.8购货的入库和退回PAGEREF_Toc33584116\h7HYPERLINK\l"_Toc33584117"2.2.9费用的处理（费用的审批，报销和截止）PAGEREF_Toc33584117\h7HYPERLINK\l"_Toc33584118"2.3存货的管理PAGEREF_Toc33584118\h7H