Key stakeholders in procurement audit and risk management.

A stakeholder is an, ―individuals, groups, or organizations who may affect, be affected by, or perceive themselves to be affected by a decision, activity, or outcome of a project. Anyone impacted in a positive or negative way is a stakeholder.

Auditing stakeholders include:

• Head of procurement
• CEO
• Procurement officers
• Store clerk
• Audit engagement partner
• Audit team members
• Benefit plan administrators