What are logistic audits (tests)?
Logistic audits are usually carried out on a voluntary basis. Can be carried out at the request of the company's management. The basic aim of an audit commissioned by the company management is primarily to check whether the existing information about the results of the logistics corresponds to reality. Secondary objectives are: Conformity assessment of the implementation process of regulations, ordinances and procedures to identify ways to improve the activities carried out in the field of logistics, to assess the objectives and the assessment used controls business.
Logistics Audit is characterized by a great deal of freedom in terms of design as well as implementation and control of the implementation.
In the event that the research is outsourced to specialists, they should ensure adequate quality and scope of the information collected by the units involved in the logistics in the company being audited. The experience of the employees of the audited company is an important advantage in the logistics audit. External auditors can also be employees of companies who work with the audited company if this is necessary as part of the audit.
Assuming that the logistics activities relate to the flow of goods, information and finance through different phases (procurement, manufacturing and distribution), each of these questions should be subjected to a separate analysis in order to provide more complete information. It is also necessary to ensure that the test is carried out systematically.
Elements of the final report of the audit should be: current situation in the field of logistics as a whole or in selected areas of activities, and recommendation for the company to develop its logistical activities. The final report should also contain information on the conditions that must be met for the implementation of the recommendations. Such conditions can include organizational changes, the selection of suitable infrastructures, the training of personnel, the expected costs in connection with the introduction of changes, information on measures to improve the flow of goods and information.