How to audit SCRM? The preparation phase (4/9): Defining the auditing policy — configuration and reporting

The auditing policy must further specify whether audits are regulated using a longer-term auditing program or whether they are carried out only when required. The latter are referred to as “ad hoc audits”. Closely related to the auditing policies are the design variables of the auditing configuration, which are concerned with regularity/frequency, scope, and focus.

Reporting designs should be agreed in advance. In this regard, a suitable information and communication system should be established for all phases of auditing. The system should primarily enable general communication between the auditor or auditing team and the key person(s) responsible. To ensure unrestricted and confidential communication both within the auditing team and within the organization, appropriate information and communication tools must be available to all parties involved. In addition, an appropriate information and communication system can promote the efficient delivery of results and enable the application of the auditing methods described below.

The requisite questions for the beginning of the SCRM audit are therefore:

Scope and process of the SCRM auditing program
Have the subjects of the SCRM audit (e.g. sales or production departments) been selected?
Have the specific business aspects to be audited (e.g. logistics, supply chain management, etc.) been selected?
Have appropriate auditing techniques been defined (e.g. site visits, employee interviews, job observations, work-environment inspections, etc.)?
Is there a schedule for the SCRM audit process with the sequence, times, and duration of each individual department’s necessary approvals and access procedures?
What is the date of the SCRM audit kick-off meeting?
What is the date of the SCRM audit wrap-up meeting?
Has comparative criteria for the SCRM audit process been developed, which can be used to conclusively evaluate the audit findings?

Have all involved employees been informed of the SCRM audit schedule?
Have the physical workstations and corporate departments which will be audited been informed of the dates for the SCRM audit?
Are the communication channels for the SCRM audit defined?
Which employees will receive the final SCRM audit report?

Is access to all the would be audited documents and details ensured?
Does the auditor have all necessary documents for the SCRM audit?
Does the auditor have any and all supplementary documents for the SCRM audit?
Have possible overlaps in content with other auditing systems been considered in order to avoid duplication of work?
Has a checklist for implementation of SCRM measures been prepared for the auditor?
Are the results of previous SCRM audits available? Where?

Extract from Schröder, M. (2019): Structured improvement of supply chain risk management. In: Supply Chain Management – Contributions to Procurement and Logistics, Series-Editor: Essig, M.; Stölzle, W., Kersten, W., Springer Gabler: Wiesbaden

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