The Research On Risk-oriented Internal Audit Of Material Purchasing In Tongxun Company

The increasingly fierce market competition makes chemical enterprises pay more and more attention to cost control.As an important part of cost,material purchasing expenditure has been widely valued by most enterprises.As the main supervision and management department,the internal audit department plays an important role in realizing the increment of value of enterprises.At the same time,in recent years,with the deepening of the concept of corporate risk management and the constant development of internal audit itself,internal audit has been gradually developed from traditional audit mode to risk-oriented audit.Modern risk-oriented internal auditing has been known and accepted by more and more enterprises.Therefore,more and more enterprises realize the supervision of material purchasing process by carrying out material purchasing risk-oriented internal audit.This paper takes the Tongxun company as an example and introduces the basic situation of risk-oriented internal audit of material purchasing.Through comparative analysis,factor analysis and inductive summary,this paper points out the problems existing in risk audit of material purchasing of Tongxun company.Factors lack of internal audit resources and management difficulties of subsidiary make it difficult to carry out material purchasing risk-oriented internal audit.Meanwhile,in the course of actually carrying out audit,there are some problems in the internal audit staff,such as one-sidedness of identification of risk factors,incomplete of the audit contents and lack of follow-up audit of key risk factors.Then from the internal and external angle,the company and the individual level angle,the subjective and objective angle as well as direct and indirect angle,this paper analyzes the causes of audit problems in detail.Afterwards,the corresponding solutions for each problem are proposed.By increasing the audit resources and strengthening the subsidiary management control to ensure the smooth progress in material purchasing risk-oriented internal audit.At the same time,the internal auditors should understand the internal and external environmental factors of material purchasing and identify the risks of material purchasing comprehensively.The internal auditors should establish a risk assessment model to evaluate risks and determine the audit focus.The internal auditors should also improve audit methods and content for different risk factors.At last,improving the follow-up audit system of material purchasing and strengthening the performance evaluation of internal auditor are to ensure the implementation of the follow-up audit on key risk factors.In addition,from the perspective of cultural construction,corporate governance and internal audit regulations,the paper puts forward a series of safeguards to ensure that the problems of internal audit in risk management of the company's material procurement will be solved.Through the measures above,we constantly improve the risk-oriented audit of material purchasing of Tongxun company and the audit efficiency and effectiveness,so as to achieve effective control of internal audit on material purchasing risk management.