As part of its internal audit activities, a public transport company approached Berney Associés with the aim of outsourcing the review of its procurement department. In this context, Roland Rueff and Raymond Coffinet began working on an assessment of this department in early 2018.
Our experts carried out their review with a top-down approach, mainly based on the internal documentation pyramid, starting with regulatory framework and ending with individual transactions. By carrying out analyses and testing financial data, our specialists highlighted the strengths and weaknesses of the regulatory framework, organisation, processes and tools in place. They made a series of recommendations to strengthen the procurement department and the way it operated.
This operational audit was an opportunity to thoroughly study the scope of the mission and thus to identify practical areas for improvement, grouped together in an action plan. The implementation of the plan is monitored by internal auditing, which will strengthen the client’s control system and increase its efficiency.Raymond Coffinet, Audit IT Manager