Study On The Risk-Oriented Internal Audit Of E-commerce Enterprise A

E-commerce industry after more than 20 years of development,not only changed the consumer's inherent consumption patterns,but also grew the number of e-commerce enterprises,which put forward higher requirements and challenges in the internal audit management of enterprises.This requires the internal audit department of the enterprise in the maintenance department of normal operation at the same time,but also take into account in such a stormy external environment will be how to better achieve business goals,so the risk management-based audit model began to sprout and applied to the work of internal audit.Risk-oriented internal audit model is through the analysis and evaluation of various risks that may affect the enterprise to achieve its objectives,control and management these risks,thereby enhancing the operational efficiency of enterprises,and ultimately help enterprises achieve their goals of increase the value.In China,Risk-oriented internal audit model 's development is not long,from the relevant literature analysis,the current research in China is more theoretical analysis and case analysis for some industries.This paper attempts to analyze the operation status of Company A by taking E-commerce business as an example,and analyze the problems and reasons of risk-oriented internal audit with the relevant theoretical overview and Suning Yun business' s successful experience.Finally,The proposed company A future development strategy.The writer hopes that this article can be used for China's e-commerce business risk-oriented internal audit construction to provide some inspiration.The article is divided into five chapters: namely,introduction,theoretical overview,case analysis,experience and lessons learned,The first chapter is introductory,mainly introduced the research background and significance,summed up the previous research results,described the current situation of risk-oriented internal audit at home and abroad,summarizes the theoretical basis of risk-oriented internal audit,internal audit of e-commerce enterprises,expound the research ideas,methods and basic framework of this paper;The second chapter of e-commerce enterprise risk-based internal audit overview,introduced the related concepts of risk-oriented internal audit,expound the theoretical basis of risk-oriented internal audit,focused on the risk-based internal audit in e-commerce businesses can use the features and content;The third chapter is the case analysis of this article,taking e-commerce enterprises A as an example,this paper introduces the current situation of A's internal audit,analyzed its problems in the scopeof audit,management system,practitioners,audit practices,risk implications and so on,and put forward the causes of the problem;The fourth chapter is the experience,Suning Yun merchants are chosen as the sample enterprises introduced the Suning yun business internal audit situation,analysis summed up successful experience;The fifth chapter is the countermeasures,from the perfect system,institutional settings,personnel training,audit meth+ods,risk prevention in four areas put forward some suggestions;The last chapter is the conclusion.This paper uses case studies and comparative analysis method,selected A e-commerce enterprises as the research object,combined with the special nature of e-commerce enterprises and risk-oriented internal audit of the theoretical basis for in-depth analysis of enterprise development problems and causes,E-commerce enterprises face more complex business risk than traditional enterprises,in addition to guard against general operating risks,but also need to face the virtual network of the uncertainty of the world,since transactions are conducted online,all transaction documents electronically,the traditional audit approach failure generated practitioners put forward higher requirements,to sum up these circumstances are reflected in the risk-oriented internal audit applied to e-commerce enterprises without delay.However,China's current risk-oriented internal audit research is still in its infancy,theoretical research is still immature,the actual use of the case is one of the few,which for the writing of this article to bring greater difficulty and challenges.In the process of thinking about the solution,think of the use of comparative analysis of the research method,in the limited reference material,select the industry risk-oriented internal audit using a better quality enterprises Suning Yun business as an endorsement,the final summary of the risk of A company Oriented internal audit development strategy provides a strong reference.