单选题 A procurement audit is a structured review of the procurement process from procurement planning through contract administration．What is the primary objective of a procurement audit?

A、 Determine the issues with your present contract so that the contract terms can be modified or improve
B、 Identify successes and failures that warrant transfer to other procurement items on this project or to other projects within the performing organizatio
C、 To ensure that the seller is following all the terms listed in the contrac
D、 To ensure that the buyer is following all the terms listed in the contrac

【正确答案】 B

【答案解析】[解析] 采购审计指对从采购计划编制到合同管理的整个采购过程的结构性回顾。采购审计的主要目标是什么? A) 测定你目前的合同问题，以便对合同条款进行更改和修正。 B) 鉴别成功和失败以用于此项目或执行组织的其他项目的采购事项。 C) 确保卖方按照合同所列条款执行。 D) 确保买方按照合同所列条款执行。书上原文。“采购审计的目的是找出可供本项目其他采购合同、或者本执行组织其他项目采购合同的准备或管理工作借鉴的成功经验和失败教训。”