Logistic audit is conducted usually on a voluntary basis. Can be carried out at the request of the management of the company. The basic objectives of an audit commissioned by the company management is primarily to check compliance of existing information on the results of logistics operations with reality. Secondary aims are: conformity assessment of the implementation process of regulations, ordinances and procedures to identify ways of improving the activities carried out in the area of logistics, evaluating the objectives and the evaluation used controls business.
Logistics audit is characterized by considerable freedom both in terms of design, as well as the implementation and control of the implementation.
In the case of entrusting research to specialists from the outside, they should ensure adequate quality and the range of information collected from units involved in logistics activities in the audited company. Experience of employees of the audited entity is important asset in logistic audit. External auditors may also be employees of companies cooperating with the audited entity when it is necessary by the scope of audit.
Assuming that the logistics activities relates to flows of goods, information and funds through various phases (sourcing, manufacturing and distribution), each of the issues should be subject to a separate analysis to provide more complete information on the whole. It is necessary also to ensure systematic implementation of the audit.
Elements of the final report of the audit should be: current situation in the area of logistics as whole or in selected range of activities, and recommendation for the company to develop its logistic activities. The final report should also include information about the conditions that must be met for the implementation of recommendations. Such conditions may involve organizational changes, the selection of appropriate infrastructures, training of personnel, the anticipated costs associated with the introduction of changes, information about actions that should be taken to improve the flow of goods and information.
- Andersson, P., Aronsson, H., & Storhagen, N. G. (1989). Measuring logistics performance. Engineering Costs and Production Economics, 17(1-4), 253-262.
- Gardner, E. R. (1997). Applying ISO 9000 principles when auditing. Logistics Information Management, 10(5), 208-213.
- Stock, J. R., & Lambert, D. M. (2001). Strategic logistics management (Vol. 4). Boston, MA: McGraw-Hill/Irwin.