Enterprise Supply Chain Audit Research On Company B

With the prosperity of the market economy,the production organization within the traditional management model has not been able to adapt to the fierce market competition and gradually to the development of the supply chain management oriented management pattern at the same time,replaced by the competition between individual enterprises has gradually been supply chain enterprise group competition.Due to changes in the external economic environment constantly,all kinds of uncertain risk faced by enterprises may increasing,the enterprise management is facing many new problems which the most important is how to choose more effective methods to deal with the internal and external environment for the enterprise production to management activities of the risks.The core idea of internal audit is to check and evaluate the organization's control,risk and governance to ensure the compliance,efficiency and effectiveness of organizational activities,and ultimately help organizations achieve organizational goals.The study first discusses the summary of the research status at home and abroad,summarizes the recent results and directions,audit the single financial statements extended to the whole supply chain involves all enterprise production and operation process of the audit of traditional form,penetrated the risk consciousness into the daily production management,to monitor the enterprise through the control of the logistics,information flow and capital flow from risk tolerance.The study begin with the analysis of supply chain audit theory,introduces the theory and methods of Supply Chain based on the audit process.In the case of supply chain audit of B company as the starting point,focus on the analysis of the shortcomings of the supply chain of company B's audit,we found that audit objectives is not clear,the managers do not pay attention to information flow audit,audit methods is too old,application of international standard deviation from the actual situation of enterprises,audit institutions set unreasonable,risk assessment is not enough,and find out the reasons for the application of the method of combining theory and practice.According to the standard of supply chain processes and methods,from the audit risk consciousness,audit resources,professional ability and audit technology and other aspects found the shortage of supply chain audit in B company and put forward the corresponding improvement measures.