Research On Internal Audit Of Retail Supply Chain In Y Company

Internal audit supervision is the basic means of management and control of modern enterprises in the aspects of legal compliance,financial capital operation and asset management guarantee.Its functions have been expanded from the past evaluation,inspection and supervision to "an independent and objective guarantee and consultation activities,aiming at increasing value and improving organization and operation.".The internal audit of the supply chain not only needs to audit the traditional internal audit projects,such as financial management,financing financing,salary and salary and so on,but also audit the procurement and production links of the supply chain core enterprises and the supply chain node enterprises.The enterprise retail supply chain is different from the traditional manufacturing enterprise supply chain.By integrating the purchasing demand of the distributor customers and the large group customers,the supply chain forms the large-scale purchase order information and makes the cooperative low price purchase to the brand manufacturer,which is closely related to the relationship between the supplier and the distributor.As an internal audit department that helps enterprises to maximize profits and increase value,auditing the supply chain is undoubtedly an effective means to enhance the overall value of the supply chain.However,how to realize the audit of the supply chain and how to act as an audit means,what should be the focus of the audit is the problem that the internal auditors need to solve urgently.Based on the above background,this paper takes the retail supply chain of Y company as a case,and puts forward relevant suggestions for the problems in the implementation of the internal audit of the supply chain.The article is divided into five parts.The first part,on the basis of the background and significance of the research,introduces the domestic and foreign research status of the internal audit of the retail supply chain of enterprises and the research methods to be adopted in this paper.The second part is the internal audit theory foundation of the enterprise retail supply chain.Based on the internal audit centered on the principal agent theory and the risk management theory,the internal audit framework of the enterprise retail supply chain is built in the light of the supply chain transaction cost theory,the resource base theory and the supply chain management theory.The third part and the fourth part are the case study.The third part is the current situation and problems of the internal audit of the retail supply chain of Y company.It introduces the current operating background and organizational structure of Y company,the setting of audit institutions,the scope of audit and the application of audit technology,and expounds the current status of the audit of the current retail supply chain,and points out that the current situation of the audit of the retail supply chain is from the procurement,sales and capital flows.The problems that exist.The problems arising from the sub sectors are elaborated from the aspects of risk assessment,internal control,information system and audit independence.The fourth part is the corresponding suggestions for the problems raised.The last part is the conclusion.