Research On The Construction Of QHSE Internal Audit System From The Perspective Of Corporate Social Responsibility

Since the founding of China,the economy has developed rapidly.While people's material and spiritual living standards are increasingly improving,higher demands are placed on product quality,community safety,and ecological and environmental protection.However,in recent years,the “8.12” explosion in Tianjin Bin Hai New Area,the bombing of a chemical plant in BASF in Germany,and two consecutive explosions in Teng Zhou,Shandong,have had a serious impact on people's lives,and the high-risk chemical companies began to be the focus of people's attention.There are many factors behind the high frequency of accidents in high-risk chemical companies.Generally speaking,it is inseparable from simply pursuing economic interests and ignoring social responsibilities.With the development of economy and the more mature market competition,the development of a company cannot focus solely on profitability,it should also pay attention to its sustainable development capabilities.This puts forward requirements for enterprises to recognize and fulfill corporate social responsibilities.Among the functional departments of an enterprise,the internal audit department,as the supervisory department of the enterprise's operation and management activities,should also play its role as a department to promote the fulfillment of corporate social responsibility and enhance the company's ability for sustainable development.Based on the background,this paper takes Company A as a case,adopts literature analysis,normative analysis and case analysis methods to conduct a research on the QHSE internal auditing system building under the perspective of the corporate social responsibility.Firstly,the paper introduced the corporate social responsibility,the QHSE management system and the internal audit system from the aspects of literature review,key concept definition and theoretical basis analysis,and then analyzed the relationship between the QHSE management system and the corporate social responsibility,and the relationship between the internal audit and the corporate social responsibility.Based on this,the framework of the QHSE internal audit system from the corporate social responsibility perspective is constructed from the aspects of audit objectives,auditors,audit objects,audit content,audit system,audit culture,auditing standards and audit reports.Then introduce Company A as a case,based on the perspective of corporate social responsibility,it analyzes the performance of Company A's social responsibility and the quo of the internal audit system,then finds the problems of the company's internal audit system.By explaining the necessity of building the QHSE internal audit system from the perspective of corporate social responsibility in Company A,against with the problem of the internal audit system in the company and its actual performance of corporate social responsibility,providing the suggestions for Company A to build QHSE Internal Audit System.Through this auditing system,we can fully improve and leverage the internal audit function of Company A,promote Company A to fulfill its social responsibilities,and then resolve its possible social responsibility risks,which will add momentum to the sustainable development of this company.