采购审计的主要目的是（）。
- A.确认合同项下收取的成本有效、正确
- B.简要地审核项目
- C.确定可供其他采购任务借鉴的成功之处
- D.确认基本竣工
正确答案及解析
正确答案
解析
采购审计是在合同收尾的时候应用的一种技术，采购过程审计是从采购计划编制到合同管理的采购过程的一种结构性审核。采购审计的目标是找出采购过程中的成功和失败之处，以保证成功地对项目或其他项目的采购合同进行准备和管理。
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